France French tax authorities confirm new purchase order requirement for VAT invoices 17 October 2019
Norway Norway propose the introduction of a simplified VAT regime for low value goods 17 October 2019
European UnionHungary ECJ C-189/18 (Glencore Agriculture) – Judgment – Powers of tax authorities; Findings of administrative procedures to which the taxable person was not a party 17 October 2019
European UnionPortugal ECJ C-692/17 (Paulo Nascimento Consulting – Judgment – Exemption for transactions relating to the granting, negotiation and management of credit – assignment of a position held in enforcement proceedings for recovery of a debt recognised by a judgment 17 October 2019
European UnionPoland ECJ C-653/18 (Unitel) – Judgment – Export of goods – Always refusing exemption for export when the customer of the exported goods is not identified is not allowed 17 October 2019
Norway Norway 2020 Budget Measures Include New VAT Rules for Imported Goods and Amendments to the Interest Deduction Restriction and the R&D Incentive 17 October 2019
European UnionGermany German legislation imposing VAT liability on online platforms is contrary to EU law, Commission asserts 17 October 2019
India Supply of Marketing and Pre-sales technical support services to foreign entity qualifies as ‘intermediary’ service 17 October 2019
European Union ECJ C-189/18 (Glencore) – Comments – Tax fraud, evidences obtained in proceedings before third parties and VAT 17 October 2019
European Union ECJ C-509/19 (BMW) – Customs duties; Transaction value for the imported product 17 October 2019
Luxembourg Super-reduced VAT rate of 3% for services provided by writers, composers and performers 17 October 2019
European Union ECJ/CJEU Judgment: Subsidies represent part consideration for a taxable supply 17 October 2019
India ITC not available on goods & services procured for distributing gifts and incentives 17 October 2019