Archive - November 2018

European Union Poland

ECJ Case C-653/18 (Unitel) – Questions – Export of goods – Recipient different from customer on invoice

30 November 2018

European Union Lithuania

ECJ Case C‑567/17 (Bene Factum) – Opinion – Excise duties on cosmetic products – substance over form

30 November 2018

Bahrain

What does the Bahrain MoF announcement on staggered registration mean for businesses?

30 November 2018

European Union

European Court of Auditors consider that public bodies should no longer be reimbursed for the VAT related to Cohesion spending in the post-2020 period

30 November 2018

Malaysia

Filing of final GST Return

30 November 2018

Malaysia

Telecommunication services to another telecommunication service or (under conditions) to an ASP license holder not subject to service tax

30 November 2018

Malaysia

Provision of hardware, string-wrap software and provision of exported IT services is not subject to service tax

30 November 2018

Malaysia

Revised Guide on Food and Beverages (As at 2 November 2018)

30 November 2018

Malaysia

Revised Guide on Advertising Services (As at 9 November 2018)

30 November 2018

Malaysia

Credit system for the deduction of sales tax on raw materials, components or packaging materials purchased by any registered manufacturer

30 November 2018

Malaysia

Determination of value for a manufacturer

30 November 2018

Malaysia

Service Tax on imported services (including B2B) and imported online services from 1 January 2019

30 November 2018

Malaysia

Exemption for service tax for services between service tax registrants that are registered for the same taxable service (avoiding cascading ‘tax-on-tax’ effect)

30 November 2018

Philippines

Ilonggos welcome Marcos’ proposal to suspend VAT

30 November 2018

India

GST on banks’ ‘free services’ may be passed on to customers

30 November 2018

Bahrain

VAT registration required by 1 January 2019 for some businesses

30 November 2018

Canada

Supreme Court of Canada Decides Federal Crown’s Deemed Trust Priority for Unremitted GST/HST Doesn’t Survive Bankruptcy in Canada v. Callidus Capital Corporation

30 November 2018

Russia

Change of VAT treatment of electronic services rendered by foreign suppliers

30 November 2018

European Union Germany

ECJ Case C-548/17 (Baumgarten Sports) – Judgment – Periodic commission for placing professional football players not taxed at the time of placement

29 November 2018

European Union

ECJ Case C-264/17 (Mensing) – Judgment – Margin scheme on works of art; right to deduct input VAT by taxable dealer

29 November 2018

United Kingdom

Legitimate expectation preventing HMRC from acting retrospectively (Vacation Rentals (UK) Limited)

29 November 2018

European Union United Kingdom

Draft Brexit separation agreement published

29 November 2018

United Kingdom

Sub-contractor was not entitled to zero-rate supplies and VAT is chargeable despite customer’s liquidation (J & B Hopkins Limited v HMRC)

29 November 2018

Ghana

0% VAT on supply of locally made textiles for a period of three years & intensify tax compliance measures

29 November 2018

United Kingdom

Economic Affairs Committee – Making Tax Digital for VAT: treating small businesses fairly

29 November 2018

Hungary

The 5% VAT rate after 31 December 2019

29 November 2018

Ukraine

VAT treatment of services for processing customer-owned raw materials – SFS clarifications

29 November 2018

Ecuador

Simplified procedure for reimbursement of VAT – published

29 November 2018

China

“Grace Period” for cross-border e-commerce pilot program indefinitely extended

29 November 2018

Netherlands

Not enough controls on VAT Return for digital services

29 November 2018

European Union Ireland

Digital sales tax blocked by Ireland, Sweden, Denmark and Germany alliance

29 November 2018

South Africa

New South African tax on Netflix and Internet services

29 November 2018

India

Government extends GST return filing deadline for taxpayers affected in Andhra Pradesh and Tamil Nadu

29 November 2018

Archive - November 2018

ECJ Case C-653/18 (Unitel) – Questions – Export of goods – Recipient different from customer on invoice

ECJ Case C‑567/17 (Bene Factum) – Opinion – Excise duties on cosmetic products – substance over form

What does the Bahrain MoF announcement on staggered registration mean for businesses?

European Court of Auditors consider that public bodies should no longer be reimbursed for the VAT related to Cohesion spending in the post-2020 period

Filing of final GST Return

Telecommunication services to another telecommunication service or (under conditions) to an ASP license holder not subject to service tax

Provision of hardware, string-wrap software and provision of exported IT services is not subject to service tax

Revised Guide on Food and Beverages (As at 2 November 2018)

Revised Guide on Advertising Services (As at 9 November 2018)

Credit system for the deduction of sales tax on raw materials, components or packaging materials purchased by any registered manufacturer

Determination of value for a manufacturer

Service Tax on imported services (including B2B) and imported online services from 1 January 2019

Exemption for service tax for services between service tax registrants that are registered for the same taxable service (avoiding cascading ‘tax-on-tax’ effect)

Ilonggos welcome Marcos’ proposal to suspend VAT

GST on banks’ ‘free services’ may be passed on to customers

VAT registration required by 1 January 2019 for some businesses

Supreme Court of Canada Decides Federal Crown’s Deemed Trust Priority for Unremitted GST/HST Doesn’t Survive Bankruptcy in Canada v. Callidus Capital Corporation

Change of VAT treatment of electronic services rendered by foreign suppliers

ECJ Case C-548/17 (Baumgarten Sports) – Judgment – Periodic commission for placing professional football players not taxed at the time of placement

ECJ Case C-264/17 (Mensing) – Judgment – Margin scheme on works of art; right to deduct input VAT by taxable dealer

Legitimate expectation preventing HMRC from acting retrospectively (Vacation Rentals (UK) Limited)

Draft Brexit separation agreement published

Sub-contractor was not entitled to zero-rate supplies and VAT is chargeable despite customer’s liquidation (J & B Hopkins Limited v HMRC)

0% VAT on supply of locally made textiles for a period of three years & intensify tax compliance measures

Economic Affairs Committee – Making Tax Digital for VAT: treating small businesses fairly

The 5% VAT rate after 31 December 2019

VAT treatment of services for processing customer-owned raw materials – SFS clarifications

Simplified procedure for reimbursement of VAT – published

“Grace Period” for cross-border e-commerce pilot program indefinitely extended

Not enough controls on VAT Return for digital services

Digital sales tax blocked by Ireland, Sweden, Denmark and Germany alliance

New South African tax on Netflix and Internet services

Government extends GST return filing deadline for taxpayers affected in Andhra Pradesh and Tamil Nadu

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