European UnionLatvia ECJ – C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven 10 July 2019
Spain Restrictive changes to Immediate Supply of Information system effective October 2019 10 July 2019
European UnionNetherlands ECJ – C‑249/18 (CEVA Freight Holland BV) – Judgment – Customs duties; Adjustment of declaration 10 July 2019
European UnionGermany ECJ Case C-26/18 (Federal Express) – Judgment – Importation; Customs arrangement; Goods moved to other EU country 10 July 2019
Germany Germany warns that VAT payments received with incorrect references will be subject to penalties 10 July 2019
European Union ECJ Case C-316/18 – Comments – No VAT recovery for university’s investment activities 10 July 2019
United States Arkansas online sales tax goes into effect covering most out-of-state retailers 10 July 2019
France France proposes to introduce fulfilment house scheme similar to the UK’s from 2020 10 July 2019
Czech Republic Czech Republic to introduce generalised temporary reverse charge during 2020 10 July 2019