Brazil Brazilian Federal Revenue Department affirms that PIS/COFINS-Import are not applicable to the payment of royalties 01 August 2019
France Real estate dealers: Be careful with the cost of carrying the VAT on acquisition! 01 August 2019
European Union ECJ Case C-235/18 (Vega International) – Comments – Provision of fuel card scheme can qualify as VAT exempt pre-financing activity 01 August 2019
Russia Russian customers allowed to recover VAT on e-services payments to foreign intermediaries 01 August 2019
Saudi Arabia Multinationals should carefully consider their procurement and service arrangements 01 August 2019
South Africa Foreign companies supplying e-services to South Africa face tax penalties 01 August 2019
Spain Spanish Central Administrative Court (TEAC) sets criteria for applying use and enjoyment provision 01 August 2019
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 01 August 2019
Germany Germany establishes a new timeline in the implementation of the European Directive on public sector e-invoicing 01 August 2019
European UnionFinland Finnish tax authorities recently referred an important case to the ECJ impacting the scope of services related to immovable property. 01 August 2019
European Union Overview of deadlines for VAT returns, ECSL Intrastat and other Indirect tax filings in the EU 01 August 2019
Nigeria Nigeria’s Court of Appeal upholds judgment of Federal High Court regarding imposition of VAT on services provided by nonresident companies 01 August 2019
European Union European Commission’s general report on infringement actions in 2018 and country specific and EU wide enforcement statistics 01 August 2019