Dec 19, 2014 · If you are a business making supplies of digital services to UK consumers, those supplies are liable to UK VAT. If you make supplies of digital services to consumers outside …

Oct 19, 2021 · The CJEU ruled that for the purposes of the Directive, software is a "good" regardless of the medium on which it is supplied. Consequently, computer software supplied to …

Mar 21, 2024 · Managing software licenses in the UK involves overseeing and ensuring compliance with the terms of use for all software utilised within an organisation. It includes …

Oct 18, 2021 · CJEU says the sale of electronically supplied software on a perpetual licence is a sale of goods for the purposes of the Commercial Agents Directive. Decision applies in the UK.

Nov 24, 2021 · On appeal, the UK Supreme Court referred the following two points for preliminary ruling by the CJEU: Whether software supplied to a principal’s customers electronically, and …

Apr 22, 2025 · In this guide, we’ll break down the mandatory provisions every UK software provider should have in their licence agreements, why each one matters, and what else to …

In 2018 we published an article on the question of whether Software should be categorized as goods or services in the context of The Commercial Agents (Council Directive) Regulations …

Aug 1, 2024 · A digital platform is any software, including mobile apps and websites, which allows you to offer services and goods to users. If you’re a digital platform operator, check the UK …

Apr 23, 2018 · UK and EU case law, both under the Agency Regulations and the Sale of Goods Act 1979 (SGA), is clear that only tangible property will count as goods. Software not supplied …

Dec 19, 2023 · As more and more businesses go digital, it is common to see expenses incurred in connection with software licences and developing and maintaining websites. However, …