Below you will find all items we published in the past week.
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- Be aware of reduced VAT rates
- E-commerce tax avoidance leads to banks being tapped as collectors
- The benefits of a progressive consumption tax
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EUROPE
- Agenda of the CJEU/ECJ Indirect Tax Cases – Month of September 2019
- Be aware of different kinds of data analyses by EU authorities
- Brexit ‘no-deal’ preparedness: Final Commission call to all EU citizens and businesses to prepare for the UK’s withdrawal on 31 October…
- Can the tax authorities challenge the private arrangements? Some comments on the ECJ approach on anti-abuse and VAT
- CJEU rules transfer of land with an old building is VAT-exempt
- ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Right to deduct VAT (newly constructed cafetaria not sold as planned, but exploited by…
- ECJ Case C-145/18 (Photographiques) – Judgment – Reduced VAT rate; works of art; photographs
- ECJ Case C-373/19 (Dubrovin & Troger – Aquatics) – Questions – VAT exemption for educational services, Swimming lessons
- ECJ Case C-528/19 (A GmbH) – Questions – Deduction of input tax for construction work on public roads
- ECJ Case C-71/18 (KPC Herning) – Judgment – Transfer of land; VAT exemption if including building, which will be demolished
- ECJ cases on the sale of land with the building intended to be demolished
- EU VAT Committee – Minutes of the 113th meeting compared to Guidelines
- EU VAT Gap report – EU countries lost 137.5BN on VAT in 2017
- European Commission – Guidance on non preferential rules of origin
- Four Quick Fixes to VAT on intra-EU movement of goods
- Intra-EU transactions: new rules for harmonization and to contrast VAT frauds
- July infringements package: key decisions
- Meeting VAT Committee and delegates view on quick fixes
- Overview of VAT ECJ judgements and AG opinions in 2019 (status Aug 30, 2019)
- Withdrawal of the UK and EU rules in the field of VAT
- Evolution of electronic invoicing in France – mandatory electronic invoicing between the government and its suppliers
- France marketplace seller VAT reporting obligations
- France to implement VAT obligations for online marketplaces from 2020
- French minister eager to hold e-commerce platforms to account for VAT fraud
- Preparing for Brexit – Customs Guidelines
- Tax-related reporting requirements for online platforms
- VAT liability for online marketplaces and other measures to fight VAT fraud
- ‘VAT certificate’ mandatory for E-commerce sellers in Germany
- Germany VAT certificates for EU sellers Oct 2020
- Amendments on VAT in the context of urgent measures for economic growth
- Clarifications on letters of intent, extraction of goods from VAT warehouses
- Italian marketplace anti-fraud reporting requirements go live
- Italy’s Conte Vows to Work ‘Right Away’ to Block VAT Hike
- Special VAT suspension regime for supplies of fuel
- “Single supply” for VAT exemption explained
- Decree about collaborations by educational institutions offering VAT exempt education
- Dutch Budget 2020: Expectations and wishes from the VAT practice
- Netherlands: Planning for a no-deal Brexit
- Sportscoperative is not a VAT entrepreneur
- Active payer list – List of entities registered as VAT payers, unregistered, as well as deleted and restored to the VAT register
- API List of VAT payers
- One list of VAT payers now available
- Only Polish bank accounts on the tax white list
- Poland abandons ‘digital service tax’ after US VP visit
- Poland delays the introduction of live VAT invoice reporting (B2G)
- Poland delays VAT return withdrawal till April 2020
- Preparing for Tax Inspection in Poland
- President signed the act on the split payment mechanism and the new VAT rate matrix
- Rules for issuing invoices for receipts from January 1, 2020
- The abolishment of the Polish VAT return as from 1 April 2020
- Whitelist VAT taxpayers far from ideal. Companies are afraid of losing contractors
- ANAF is preparing to launch SAF-T, pilot for large companies at the beginning of next year
- Romania SAF-T pilot 2020
- Romania’s Government admits wide VAT gap, but says it is no longer widening
- VAT on agricultural products decreases from 9% to 5%
- A legal entitlement to a refund is not sufficient to reduce the taxable amount
- Brexit – HMRC Weblinks
- Builders welcome delay to VAT change as victory for common sense
- Domestic Reverse Charge for builders – introduction delayed
- Exempt medical treatment – The Skin Rich case
- Ferrari-driving fraudsters sentenced for $1.8 million tax deceit
- HMRC collects £4.4bn from SMEs through investigation of underpaid VAT
- HMRC issue traders with EORI numbers
- Property development and the art of VAT
- Saffery VAT Update – August 2019
- SI 2019/1214 – The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
- UK Government not expected to lower VAT rate of e-books, which EU countries did?
- UK HMRC delays construction VAT domestic reverse charge till Oct 2020
- VAT DIY Housebuilders’ Scheme – useful information
- VAT Reliefs for Charities. A brief guide.
- Will the Government follow suit in cutting the VAT rate for E-Books?
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MIDDLE EAST
- GCC VAT for holding companies and corporate groups
- PwC GCC VAT Newsletter – August 2019 Edition
- VAT and Corporate Structuring in GCC Countries
- Bahrain Publishes Updated VAT Guide on Real Estate
- NBR issues Public Clarification on the VAT treatment of Directors’ Fees
- GAZT releases a press release in Arabic to confirm the requirement to issue compliant tax invoices
- Saudi Arabia should consider raising VAT to 10%: IMF
- Definition of sugar sweetened beverages for Excise Tax purposes
- Options and Options Premiums – VAT treatment under UAE VAT law
- UAE announces anticipated expansion of excise tax
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AFRICA
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AMERICAS
- Canada Quebec foreign digital service sales tax Sept 2019
- GST/HST and Incoterms 2010 What Does It Mean For Canadian Imports?
- GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019
- Mexico proposes new rules to tax highly digitalized businesses
- Mexico proposes the implementation of VAT on e-commerce supplies
- VAT obligation for non-resident companies providing electronic services
- Alaska’s cities unite to collect remote sales tax
- August Roundup: Sales tax laws you need to know
- Hawaii mandates electronic filing for certain taxes
- Kansas remote seller law may come under fire
- Mississippi’s Second Amendment sales tax holiday
- Why you’re no longer in control of sales tax nexus
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ASIA-PACIFIC
- ATO updated/new topics: supplies connected with Australia (intangibles) and development lease arrangements in the ACT
- Australia publishes draft GST ruling on intangibles
- Up to $557m in GST lost as Australians rort traveller rebate scheme
- A2ZTaxCorp Weekly GST Communique dated September, 02 2019
- A2ZTaxCorp Weekly GST Communique dated September, 09 2019
- Advertisement & Marketing Activities – GST Perspective
- Are Educational Institutions Actually Exempt From GST?
- Auto industry may have to wait longer for GST cut on cars from 28% to 18%
- Government may reduce GST on automobiles: Sitharaman
- GST frauds on rise: GST Council to take urgent measures to curb fraudulent tax evasion
- GST return form too complex to meet filing deadline
- Lottery, Betting & Gambling- GST Perspective
- Single authority mechanism for processing GST refunds to exporters soon
- Supply of goods/services along with freight and insurance is a ‘composite supply’ under GST
- Govt relaxes VAT refund requirements for foreign tourists
- Indonesia plans tax overhaul to make tech firms pay VAT
- Indonesia wants tech firms to pay VAT
- Quick update: Indonesia e-Invoice
- Tax office announces new incentives for oil and gas exploration, exploitation
- Changes on VAT for e-services
- Kazakhstan proposes imposing VAT liability on non-residents providing electronic services to individuals
- “Amazon Value-Added Tax” in New Zealand—What Offshore Suppliers Need to Know
- “Haere rā” to Low Value GST Exemption
- GST exemption to import VAT (removed)
- New Zealand proposes changes to GST on cross-border telecommunication services
- New Zealand: GST exemption to import VAT
