Below you will find all items we published in the past week.
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EUROPE
- Banks, Payment Services Seek to Block EU VAT Data Transfer Rules
- Compromise text of proposal introducing reporting obligation for payment service providers in e-commerce
- Draft explanatory notes on Quick fixes published
- Draft proposal for reform of special VAT scheme for SMEs
- ECJ C-488/18 (Golfclub Schloss Igling vs. DE) – Direct effect; VAT exemption for sports activities
- ECJ C-655/19 (Administrația Județeană vs. RO) – Purchase and subsequent sale of real estate by creditor: economic activity? Is the creditor a…
- ECJ C-657/19 (Finanzamt D vs. DE) – providing advice for the care funds set up at the health insurance funds: VAT exempt?
- ECJ C-610/19 (Vikingo Fővállalkozó vs HU) – Input VAT, artificial transactions, proof and proportionality
- ECJ Case C-292/19 (PORR Epitesi Kft.) – Questions – Adjustment of output VAT due to non-payment
- ECJ Cases when VAT recovery rights have been thrown into question
- ECJ/CJEU calendar week 45 till 49 (Nov 4 – Dec 6, 2019) – only 3 AG Opinions ….
- ECJ/CJEU: debt assignment transaction not covered by a VAT exemption
- Ecofin meeting on Nov 8, 2019: VAT-relevant payment data and VAT scheme for SME’s
- EU Presidency Proposes Database To Fight VAT Fraud
- Group on the future of VAT will discuss special VAT scheme for travel agents on Nov 11
- Last Call for VAT “Quick Fixes”
- List of gold coins that are considered “investment gold” for VAT purposes
- Published & pending ECJ/CJEU Cases – AG Opinion since Sept 1, 2019 or No AG Opinion and No Decision yet
- Response VAT institute on new VAT rules for e-commerce
- Revisiting the EU VAT “2020 Quick Fixes”
- Taxation and digital economy, what about VAT?
- Using the Amazon Pan-EU Service? Essential Guide to your EU VAT Obligations
- VAT not directly borne is deductible? According to the ECJ, it depends…
- VAT on services provided by a head office to its fixed establishment? Skandia 2.0
- VATupdate overview: Approved and Proposed VAT rate changes in EU as of Jan 1, 2020
- French Anti-Fraud Act 2020
- Mandatory electronic invoices from January 01, 2020, for very small companies supplying to the public sector
- Italy imposes VAT obligation on marketplace operators for e-commerce transactions
- Italy precompleted VAT returns July 2020
- Customer determined on basis of invoice if no other/conflicting information is available.
- Dutch based in-house tax departments can be intermediaries under DAC6
- Humanitarian foundation not a VAT taxable person
- Netherlands issues new VAT registration numbers for all Dutch sole traders effective from 1 January 2020
- Reduced VAT Rate for E-Books and Four ‘Quick Fixes’
- JPK structures – Guidance of the new VAT reporting applicable April 1, 2020
- New VAT matrix and binding rate information as of April 1, 2020 in Poland
- Poland’s success against VAT fraud helps fight terrorism
- Split payment from November 1: There are doubts about the limit. How to interpret them?
- Split payment mechanism finally applicable in Poland
- Taxpayers, accountants and programmers are fed up with changes in taxes
- Technical requirements for VDEK SAF-T file can be accessed
- E-invoicing in Portugal
- New deadlines for VAT payments in Portugal
- VAT amendments adjust deadlines for payments, reporting
- Ukraine Tax Authority Posts Letter Clarifying VAT Liability for Recruitment Services to Nonresidents
- Brexit Update – EORI numbers & Transitional Simplified Procedure (TSP) Registration
- Britain’s Tax Authority Updates Crypto Guidelines
- Changes to your customs authorisations in a no-deal Brexit
- Cryptoassets: tax for businesses
- HMRC Requirement for security – The BPF Tanks Ltd case
- Import licences and certificates after a no-deal Brexit
- Intrastat obligation reporting remains even if Brexit takes place
- Intrastat returns after Brexit
- Re-clench for MTD 2020: Three major changes
- UK HMRC confusion on post-Brexit Intrastat filings
- VAT Q&A: financial intermediaries and VAT exemptions
- VAT registrations pre-Brexit
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MIDDLE EAST
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AFRICA
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AMERICAS
- Amazon to defend itself “vigorously” from South Carolina assessment on marketplace sales
- Can a Louisiana parish hold marketplaces liable for tax on third-party sales?
- Sales tax on rental real estate (Florida); land transfer taxes (Maryland)
- This Week in Sales Tax News
- US considers dropping some tariffs on China
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ASIA-PACIFIC
- China’s Shenzhen district uses blockchain for $1 billion of tax invoices
- Exclusion process for punitive tariffs levied on Chinese origin goods