European UnionSpain ECJ Case C‑185/18 (Oro Efectivo SL) – Judgment – Transfer tax; Transactions with private individuals; Double taxation; Tax similar to VAT 12 June 2019
Canada Tax Court of Canada: Bank’s payments in connection with its participation in a loyalty rewards program are subject to GST/HST 12 June 2019
Costa Rica Resolution outlining procedure for VAT refunds – discussion draft published for comments 12 June 2019