Virtual activities
2 articles available
May 4, 2022
About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out…
Giorgio Beretta
(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
January 4, 2022
On 7 December 2021, government ministers from European Union (EU) countries gathering at the EU Council agreed on updates of the current rules governing value added tax (VAT) rates for goods and…