VAT Treatment for Intra-Community Purchases of Used Vehicles

Power Purchase Agreements (PPAs) have become an increasingly important instrument in the energy market, particularly as companies seek to manage their electricity costs and sustainability commitments. While these agreements have evolved into various forms, virtual PPAs present unique challenges from a tax perspective, particularly with respect to their VAT treatment. In this article, the authors examine the complex legal and tax framework surrounding virtual PPAs, with a specific focus on recent developments in the Italian context.

When a commercial supply comprises a set of elements, with different VAT treatments for each one of them, the question of whether each element should be treated individually or if all elements should assume the same VAT treatment and, if so, which treatment, has an increasing importance in the tax economy. The way of dealing with joint or composite supplies in European VAT has given rise to numerous rulings of the European Court of Justice, taking in account the limited value of the guidelines provided by the VAT Directive. The analysis of these and ECJ positions set criteria revealing that the legal context and circumstances are, in each specific situation, decisive for the qualification of the operation, as a whole, as a single or multiple deliveries. That is the purpose of the approach that is carried out here. Key-words: VAT; Composite supplies; Single supply.

This study comprehensively examines the application of taxation in special transactions in Indonesia, including Build-Operate-Transfer (BOT) cooperation models, finance leases with purchase options, joint operations, and foundations. The research is motivated by the complexity of regulations and the challenges in applying tax rules to special transactions commonly used by business entities and nonprofit organizations in Indonesia. This study employs a descriptive qualitative method with a literature study approach, reviewing laws and regulations, academic literature, and previous research findings to gain a deep understanding of the normative aspects and practical implementation of taxation in the field. The findings indicate that the taxation of BOT schemes has gained legal certainty through Government Regulation No. 34/2017, which classifies all income as rental income subject to a final tax of 10% based on market value or the highest NJOP (government-assessed property value). For finance leases with purchase options, tax regulations specifically address income tax and VAT treatment; however, challenges remain in practice, particularly in asset depreciation and expense recognition, especially in cases of bankruptcy or changes in the lease term. Joint operations face the risk of double taxation due to the lack of specific regulations governing intra-KSO (joint operation) transactions, leading to potential tax redundancy and inefficiencies in tax administration. Meanwhile, foundations engaged in the education sector have fulfilled their administrative tax obligations; however, the utilization of available tax facilities remains suboptimal, resulting in less-than-optimal income tax efficiency. These findings highlight the need for regulatory harmonization, enhanced outreach, and capacity building for business actors and organizations to better understand and utilize tax provisions for special transactions. This research is expected to serve as a useful reference for stakeholders in supporting relevant policy analysis and formulation aimed at improving tax effectiveness and compliance in Indonesia.

Objective To compare the effects of traditional thoracotomy and VATS lobectomy on primary non-small cell lung cancer. Methods Eighty-six patients were voluntarily divided into observa- tion group and control group, with 43 cases in each group. Patients in control group were given conven- tional thoracotomy, and patients in observation group were given VATS lobectomy. Blood loss during op- eration, operative time, pethidine dosage, days of pleural drainage over 100 ml, number of lymph node dissection, hospitalization time, blood glucose （ GLU）, prealbumin （ PA）, white blood cell count （WBC） and other indicators were observed in the two groups to evaluate the effects. Results The length of inci- sion, blood loss during operation, postoperative pethidine dosage, days of draining more than 100 ml, hospital stay in observation group were significantly lower than those in control group, and hospital costs in the observation group were significantly higher than those in control group （ P 〈 0. 05 ）. There were sig- nificant differences in GLU, WBC, PA and other indicatorsafter operation between the two groups （P 〈 0. 01 ）. Conclusions Compared with the traditional thoracotomy lobectomy, VATS treatment has better effect on primary non-small cell lung cancer, but the hospital costs were higher, the choice should be based on the patient＇ s affordability, according to the principle of voluntarily. Key words: Primary non-small cell lung cancer; Video-assisted thoracoscopy; Thoracotomy; Appilication value

Background Patients with secondary pneumothoraces generally have serious comorbid disease and poor pulmonary function and require that treatment be individualized. Though interventional treatments such as tube thoracostomy and pleurodesis are to be selected first, some cases become obstinate. Even though VATS treatment is attempted ultimately, sometimes it turned out to be inadequate for stapling or simple suturing. We present here our new VATS technique to control refractory air leak by direct infusion of fibrin glue (FG) via double lumen catheter and additional insertion of pieces of PGA (polyglycolic acid) sheet into ruptured bulla alternately.

Urinary tract infections (UTIs) affect more than 150 million people, with a cost of over 3.5 billion dollars, each year. Escherichia coli is associated with 70–80% of UTIs. Uropathogenic E. coli (UPEC) has virulence factors including adhesins, siderophores, and toxins that damage host cells. Vacuolating autotransporter toxin (Vat) is a member of serine protease autotransporter proteins of Enterobacteriaceae (SPATEs) present in some uropathogenic E. coli (UPEC) strains. Vat has been identified in 20–36% of UPEC and is present in almost 68% of urosepsis isolates. However, the mechanism of action of Vat on host cells is not well-known. Thus, in this study the effect of Vat in a urothelium model of bladder cells was investigated. Several toxin concentrations were tested for different time periods, resulting in 15–47% of cellular damage as measured by the LDH assay. Vat induced vacuole formation on the urothelium model in a time-dependent manner. Vat treatment showed loss of the intercellular contacts on the bladder cell monolayer, observed by Scanning Electron Microscopy. This was also shown using antibodies against ZO-1 and occludin by immunofluorescence. Additionally, changes in permeability of the epithelial monolayer was demonstrated with a fluorescence-based permeability assay. Cellular damage was also evaluated by the identification of cytoskeletal changes produced by Vat. Thus, after Vat treatment, cells presented F-actin distribution changes and loss of stress fibers in comparison with control cells. Vat also modified tubulin, but it was not found to affect Arp3 distribution. In order to find the nature of the vacuoles generated by Vat, the Lysotracker deep red fluorescent dye for the detection of acidic organelles was used. Cells treated with Vat showed generation of some vacuoles without acidic content. An ex vivo experiment with mouse bladder exposed to Vat demonstrated loss of integrity of the urothelium. In conclusion, Vat induced cellular damage, vacuole formation, and urothelial barrier dysregulation of bladder epithelial cells. Further studies are needed to elucidate the role of these vacuoles induced by Vat and their relationship with the pathogenesis of urinary tract infection.

Sales promotion is often a key component within a company’s promotional campaign. Sales promotion consists of the use of a number of sales promotion techniques (SPTs). Although the use of SPTs is common practice, the VAT treatment and consequences of the use of SPTs are uncertain, wherefore this often gives rise to a VAT cost. The article contents how the use of SPTs can be brought (more) in accordance with the principle of neutrality, based on which the VAT should in principle not bear on businesses, but on final consumers only. The article thereby mainly focusses on SPTs whereby a sales promoter himself offers a benefit to a customer as a SPT.

Purpose: The purpose of this article is to examine the VAT implications of negative electricity prices in Poland. This phenomenon, increasingly observed on the Polish Power Exchange (TGE), gives rise to interpretative challenges due to the absence of explicit statutory provisions. The article is addressed to academics, policymakers, and energy sector practitioners. Design/methodology/approach: The study applies a combination of legal-dogmatic analysis, case study methodology, and empirical examination of hourly Day-Ahead Market (RDN) prices for the period from 2023 to mid-2025. It draws on EU and Polish legislation, case law of the CJEU and national courts, as well as more than thirty tax rulings issued by the National Tax Information Office. Findings: In the course of the research, the research established that there is interpretative divergence regarding the classification of transactions concluded at negative prices – whether they should be treated as a supply of goods or as a taxable service. Tax rulings and court judgments increasingly adopt the view that negative-price settlements constitute services rendered by the purchaser to the seller. Furthermore, the study demonstrates a marked increase in both the frequency and the magnitude of negative prices in Poland. The broader economic, operational, and fiscal implications of these findings are discussed in detail in the Discussion section. Research limitations/implications: The scope of the research is limited to the Polish electricity market and does not include a comparative analysis of other EU jurisdictions. Practical implications: Clarification of VAT rules would mitigate legal uncertainty, enable more accurate settlements, and reduce the risk of tax disputes. Clearer guidance could also strengthen the financial stability of renewable energy projects exposed to price cannibalisation. Social implications: Greater predictability in VAT treatment may indirectly support the energy transition and climate policy objectives by encouraging investments in renewable energy and storage technologies, thereby enhancing public trust in regulatory frameworks. Originality/value: This article provides a comprehensive interdisciplinary analysis of the VAT consequences of negative electricity prices in Poland, combining empirical market data with legal-dogmatic and case study approaches.

Crowdfunding is a fast-growing phenomenon of the new digital economy. Many different fundraising models exist, including donation, reward, pre-sale, loan and equity crowdfunding. In this article, the author argues that a distinction ought to be made between reward crowdfunding and pre-sale crowdfunding. The author further discusses the VAT treatment applicable to reward crowdfunding, depending on the type of reward that is granted by the fundraiser to the backer.

This article analyses the latest ruling of the Court of Justice of the European Union (CJEU) regarding the qualification of a pension fund as a ‘special investment fund’ under Article 135(1)(g) of the VAT Directive. The authors discuss how the requirement of bearing the investment risk should be interpreted in the light of this judgment and – based on a simplified model calculation – how ‘significant impact’ of the investment results on the pension benefits can be demonstrated. Moreover, the article discusses the comparability of Individual and Collective Defined Contribution (DC) schemes and their VAT treatment in the light of fiscal neutrality.

The article presents a literature review on the VATS treatment of spontaneous pneumothorax as a complication of bullous lung emphysema. The review considers questions of etiology, diagnostics and therapeutic tactics in VATS treat-ment of spontaneous pneumothorax with bullous emphysema. The main target of surgeons is not only elimination of spontaneous pneumothorax, but quick exposure of lung parenchyma pathology in order to predict possible reoccurrence of spontaneous pneumothorax. Video-assisted thoracoscopy in this case is a mini-invasive, less traumatic and highly efficient method of treatment of spontaneous pneumothorax. Anti-relapsing surgical interventions with pleurodesis are unanimously considered to be necessary. An integrated and differentiated approach to the treatment of spontane-ous pneumothorax as a result of bullous emphysema helps to determine diagnostic and therapeutic tactics of VATS treatment and choice of pleurodesis induction leading to improved treatment outcomes in this category of patients.

This article gives an overview of the current VAT treatment in the EU of digital downloads of films, audio, text, and other media provided by established as well as non-established companies to taxable and non-taxable persons. Four specific issues are discussed; the classification of electronically supplied services, an overview of who may be regarded as a taxable person, the definition of a fixed establishment and where electronically supplied services are deemed to be supplied. Proposed changes of the VAT treatment for established companies and their possible effects are also evaluated in relation to the last issue.

On 18 January 2018, the Court of Justice of the European Union (hereafter ‘CJEU’) ruled in the Stadion Amsterdam CV case (Stadion Amsterdam CV v. Staatssecretaris van Financiën, Case C-463/16, ECLI:EU:C:2018:22 (18 January 2018)) that a single supply comprised of two distinct elements, one principal, the other ancillary, which, if they were supplied separately, would be subject to different VAT rates, must be taxed solely at the VAT rate applicable to that single supply. The rate must be determined according to the principal element, even if the price of each element forming the full price paid by a consumer can be identified. In previous cases, the CJEU had already provided guidance on the VAT treatment applicable to a single supply comprised of several distinct elements. However, the question referred to the CJEU in the Stadion Amsterdam CV case seems to demonstrate that the concept of composite services and the related VAT treatment(s) remained partially unclear(s). The purpose of this article is to re-examine the main guidelines regarding the concept of composite services as well as the VAT treatment applicable to such supplies in light of the clarification recently provided by the CJEU.

Africa: VAT and Excise Tax Treatment of Selected Goods and Services, 2018

Objective To evaluate the technique of finger palpation in thoracoscopic localization in patients with pulmonary nodules,and to summarize its technical details,especially with exploit of chest computed tomography (CT) facilitating it.Methods 95 patients with total amount of 109 pulmonary nodes 20 mm or smaller in size shown with lung window of CT,were reviewed.They were located subpleurally,with a median depth of 8.2 mm and a median size of 10.0 mm.The value of their depth over their size (D/d value) could be used as the extent of localizing difficulty.Each node had its own radiographic fealures for being localized,which was built preoperatively.Under thoracoscopic vision,nodules were finger-palpated by index finger via the 4th or 5th intercostal space on anterior axillary line,followed by wedgectomy or lobectomy for instant histopathological diagnosis to further decide the final surgical type.The distance between the nodule and the origin of segmental bronchus (L value) were also calculated out,as it might be relevant to the way the nodule could be biopsied.Results All nodules were successfully localized and resected for biopsy goal,105 by wedgectomy,4 by lobectomy.After intraoperative diagnosis was made by the pathologist,VATS lobectomy and lymph node dissection were further performed in 55 patients.L value of 4 cases being biopsied by lobectomy ranged from 18.3 to 30.3 mm,averaging 26.1 mm.Conclusion Finger palpation is viable in any cases of pulmonary nodules.Detailed reference of CT digital information,and enough detachment of mediastinal pleura,can greatly facilitate thoracoscopic localization by finger palpation.Lobectomy or segementectomy is preferable when L value is less than 30 mm. Key words: Video-assisted thoracoscopic surgery; Solitary pulmonary nodule; Pulmonary wedge resection Lobectomy