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Category: VAT and other taxes

Russian authorities decided to inspect concert activity subject to compliance with Russian tax law

Despite the economic situation in Russia some Russian and foreign artists make money on concerts in Russia. Do they mention the revenues from their concert activity in Russia in their tax returns? Some of them yes and pay taxes through the legal entities; some of them – mostly Russians – prefer to receive cash. It is simple for them and let them save sometimes “a lot of money” on “transaction costs” (lawyers, bookkeepers etc.).

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Opinion of advocate general on whether street musicians must pay VAT from donations made by passers-by

Mr. Tolsma (plaintiff) challenged a decision in which the Inspector of Turnover Taxes charged certain sums as turnover taxes on the Tolsma’s activity as the operator of a barrel organ. The plaintiff uses that instrument to play music on the public highway, on which occasions he solicits ‘remuneration’ from passers-by by rattling his collecting tin.

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Do street musicians have to pay VAT from donations made by passers-by

It appears from the case-file that Mr Tolsma plays a barrel organ on the public highway in the Netherlands. During his musical performance he offers passers-by a collecting tin for their donations; he also sometimes knocks on the door of houses and shops to ask for donations, but without being able to claim any remuneration by right.

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