Below you will find all items we published in the past week.
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- International Chamber of Commerce launches Incoterms® 2020: Global Trade, Indirect Tax, Legal, OME and IT consequences
- USTR grants new exclusions to Lists 1, 2 and 3 for China origin goods; US and Japan reach agreement on trade in goods and digital trade
- WTO rules on US complaint regarding EU civil aircraft subsidies; US announces countermeasure duties on certain EU products and also…
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EUROPE
- Circular on the equal treatment of a work in immovable state with a service for consideration
- Relaxation for VAT unit/VAT grouping
- Court rules certain previously rejected VAT refund applications may be reopened
- Government Law Program for 2019/20 – VAT
- Appointment of the members of the VAT Expert Group
- As from 2021, modifications in e-commerce and online platforms
- Boris Johnson’s Brexit plan explained: The five-point plan to scrap the Irish backstop
- Changing ECJ case law on input VAT deductions for holding companies
- Draft Explanatory notes on EU VAT Quick Fixes published
- ECJ C‑329/18 (SIA Altic) – Judgment – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud
- ECJ C-501/19 (UCMR – ADA vs RO) – Collective management of copyright on musical works
- ECJ C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain
- ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued?
- ECJ Case C-401/18 (Herst) – Opinion- Intra-EU transport of excise goods, Power to dispose of the goods as owner
- ECJ Case C-42/18 (Cardpoint) – Judgment – VAT exemption for payment services; technical and administrative assistance for cash withdrawals
- EU inches toward blockchain in fight against VAT fraud
- How online marketplaces comlicate VAT payments for sellers
- Overview: Importation of private aircraft into the European Union
- Some comments on the ECJ case-law about retributions in kind and VAT
- VAT Expert Group – Draft (!!) version of the explanatory notes on Quick Fixes
- Finance Bill 2020 implements EU E-commerce and Quick Fixes Directive
- France announcing mandatory, most likely clearance-based, e-invoicing system for all transactions
- France mandatory B2B VAT e-invoices 2023
- France takes first steps towards mandatory B2B e-invoicing
- France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023
- Tax authorities rule on VAT treatment of public offerings of tokens
- Bill on VAT for electronic commerce for consultation
- Reduced VAT rate for play card (instead of access fee) by gaming hall
- Update VAT scheme for small businesses as of 2020 – consequences for combination VAT margin scheme
- Council Implementing Decision authorizing Poland to continue restricting right to deduct input VAT in relation to certain vehicles
- Important Changes For Intra-Community VAT in Poland
- Poland publishes law for reduced VAT rate changes, binding VAT rate tool, and mandatory split payment system
- The While List database can be accessed using the below link
- Deadline VAT payment Portugal changed
- Draft Law implementing DAC6 in Portugal under public consultation
- Portugal published complementary aspects of e-invoicing
- VAT payment in Portugal
- Ukraine tax authority clarifies VAT application on factoring transactions
- Ukrainian businesses note delays in VAT refunds
- Advance UK VAT registrations for some non-UK EU businesses
- Apply for grants if your business completes customs declarations
- Brexit – Transitional provisions – EU VAT refunds
- Brexit: advance UK VAT registrations now possible for some EU businesses
- Claiming VAT from the EU after Brexit
- Digital services to EU customers after Brexit
- Flowcharts for import and export processes after Brexit
- Get Brexit VAT ready – update
- HMRC adds a further £10 million to boost customs expertise
- Homsub Ltd: apportioning VAT in meal deals – FTT
- Lilias Graham Trust: parenting support was “directly connected” to welfare – FTT
- Office of Tax Simplification: VAT report evaluation paper
- Temporary pharmacists’ services exempt: First-tier Tribunal
- UK – Plastic Packaging Tax
- UK VAT return after Brexit
- Using customs procedures in a no-deal Brexit
- VAT Notice 700/1: who should register for VAT
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MIDDLE EAST
- GAZT publishes guide on Excise Tax Stamps
- Saudi Arabia announces changes to Fiscal Representation requirements
- UAE Tax Authority recommends registration of businesses for excise tax before 1 December 2019
- UAE: Excise tax on sweetened beverages, smoking devices and products
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AFRICA
- Lagos State’s hotel and restaurant consumption tax authority is upheld
- Senate rejects VAT increase, proposes 9% tax on SMS, Data usage, others
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AMERICAS
- Proposals for taxation of digital platforms
- SAT issues new criteria on VAT due on services rendered through digital platforms
- VAT at 16%, on digital e-commerce supplies provided to consumers by non-resident online platforms
- “Significant concerns” with digital taxes outlined
- Additional US import tariffs on products of EU origin
- Eleven states roll out new sales tax laws Oct. 1
- Kansas AG: New policy for taxing online sales is invalid
- Kansas attorney general concludes that DOR’s post-Wayfair notice apparently requiring all remote sellers with in-state sales to register…
- Kansas cannot require remote sellers to collect sales tax. Or can it?
- Maine revenue services explains new law that adopts post-wayfair marketplace facilitator economic nexus standard as of October 1
- Massachusetts: FAQs for remote vendors, marketplaces
- New sales tax rules take effect this week in more than a dozen states
- Remote seller nexus chart
- Sales tax obligations of equipment leasing entity (Rhode Island); referral business not marketplace facilitator (Utah)
- September Roundup: Sales tax laws you need to know
- Texas Rules That Online Game is Subject to Sales Tax
- The hunt for the right sales tax rate
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ASIA-PACIFIC
- Australia: Indirect tax guide
- Director penalty notice and ATO estimates regimes: Expansion to GST
- Pilot to bring e-invoicing a step closer
- China clarifies input VAT credits for domestic transport services
- Preferential VAT refund policy expanded for certain manufacturing businesses
- A2ZTaxCorp Weekly GST Communique dated September, 30 2019
- CBIC withdraws inimical Circular on Secondary and Post-sale Discount
- GST & Excise dept arrest a person for ₹35 crore evasion
- GST council recommends changes to rates and compliance procedures
- Only 7% taxpayers will be required to submit monthly GST returns
- Place of supply of research & development services related to pharmaceutical sector notified
- Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses
- Registered person can re-apply for refund even if the NIL refund application has already been filed under the same category
- Japan delivers long-delayed consumption tax hike
- Japan increases consumption tax rate
- Japan to hike consumption tax, despite recession fears
- Registers, rates and points: tax hike woes for Japan retailers
- ‘Govt needs to widen tax base’
- Bring GST back? Dr M says govt will consider if people want it
- SST to online services supplied by non-resident (foreign) companies
