Below you will find all items we published in the past week.
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EUROPE
- Austria passes bill to implement Mandatory Disclosure Rules
- Parliament approves 5% digital services tax, other changes
- The Czech Republic Authorized to Apply Generalized Reverse Charge Mechanism
- VAT News [November 2019]
- What will 2020 bring in the area of VAT? Quick fixes already in January and a VAT decrease for selected supplies in May
- Digital services tax, update
- Tax authorities issue guidance on VAT deduction for corrective invoices
- Advocate General at CJEU in Dong Yang VAT case: subsidiary not just a fixed establishment of parent company
- AG opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
- Avalara’s free guide to the EU VAT four quick fixes
- Closing VAT loopholes for sales through online platforms
- Cost sharing and VAT, a tax zombie alive and kicking: new ECJ judgment
- DAC6: The EU Directive on cross-border tax arrangements
- ECJ case C-400/18 (Infohos) – Judgment – Exemptions; Independent groups of persons; Supplies of services to members and non-members
- ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT – Executive Summary
- ECJ limits the assessment of import VAT in case of irregularities
- EU Quick Fixes – Updated version of the Draft Explanatory Notes
- EU’s VAT system further equipped to tackle fraud in e-commerce and to help small businesses grow
- European Court of Justice Issues Preliminary Ruling on Hungarian VAT Deduction Rules for Irrecoverable Payments
- Excise duty: Council agrees on a modernised framework for excise goods
- Former Belgian VAT exemption for ‘independent groups of persons’ was too restrictive
- Linked entities, VAT and ECJ – Transfer Pricing Adjustments
- MEPs plan clampdown on online platforms to close €5bn VAT gap
- New reporting obligations for EU financial institutions from 2024 onwards
- Request for preliminary ruling in Case C-581/19 (FRENETIKEXITO) – Fitness and health services – Single supply? – Exemption
- Request for preliminary ruling in Case C-604/19 (Gmina Wrocław) – Perpetual usufruct into immovable property – Supply of goods?
- Request for preliminary ruling in Case C-630/19 (PAGE Internacional) – Limitation of deduction – Supply of food
- Subsidiaries only deemed VAT Fixed Establishment of foreign based entities if there are abusive practices – CJEU Advocate General
- Subsidiary not just fixed establishment of parent company for VAT purposes
- Sweden’s Supreme Administrative Court requests preliminary ruling on “reverse-Skandia situation”
- VAT After Brexit
- VAT directive concerning payment service providers
- VAT Expert Group: Upgrading the EU VAT system – A reflection on possible ways forward
- Draft 2020 Bill – Implementation of B2B E-invoicing
- Electronic invoicing mandatory for very small-sized enterprises serving public sector
- France Issues Draft Guidance on New Digital Services Tax
- France proposes new online marketplaces VAT fraud obligations
- From 2023 France will extend e-invoices for all B2B transactions
- E-commerce update for Germany, F22 tax certificate
- EU requests that Germany end their F22 VAT Certificate marketplace obligation
- Need for action in structures comprising non-European exporters, developments in Germany
- Reduced VAT rate for e-publications; other VAT amendments
- 2019 autumn tax law amendments in Hungary
- Hungary scraps live reporting invoice threshold
- Hungary: Government Submits Tax Bill
- Italy considers significant amendments to tax criminal penalties
- Italy to Introduce Pre-Completed VAT Returns by July 2020
- Macedonia raises VAT registration threshold
- North Macedonia increases VAT registration threshold from 2020
- From 1 April 2020, only an exporter who is established in the Union may be entered in box 2 of the export declaration
- Implementation of new exporter definition postponed
- Netherlands issues Q&A notes as part of legislative process for mandatory disclosure regime
- Portugal delays the introduction of live VAT invoice reporting for non-residents until January 2021
- Portugal Tax Agency Issues Circular on International Exemptions Under VAT Code
- Company Allowed to Reclaim VAT Linked to Tax-Reducing Strategy
- Exporting to Canada after Brexit if there’s no deal
- Liberal Democrats will cut VAT on electric cars to 5 percent
- Property and construction – amended HMRC guidance
- Q&A: VAT myth buster
- Snow Factor: decanting ski instruction into a NFP entity was abusive – FTT
- VAT penalties: reduction for quality of disclosure restricted for older VAT errors
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MIDDLE EAST
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AFRICA
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AMERICAS
- Constitutionality of rules limiting tax offsets
- Mexico’s tax reform: Implications for foreign digital service providers
- How to pay consumer use tax in Washington, DC
- Indirect tax developments in Illinois, Nebraska, New York, North Carolina and Oklahoma
- Local jurisdictions in state with no sales tax prepare to tax remote sales
- New York to remote vendors: register now
- Sales tax and digital downloads (Arkansas); computer software and sales tax (Indiana); sales tax on car subscription service (Tennessee)
- Watch Out For New York Sales Tax When “You Go To B&H”
- Wayfair – It’s Not Just for Sales and Use Tax
- Why different sales tax rates can apply to similar sales in Illinois
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ASIA-PACIFIC
- Australia and New Zealand implement Peppol
- Australia introduce GST to foreign businesses selling accommodation in the country
- Victorian building developer digs hole for himself over GST fraud
- A Ministers panel likely to explore GST Rate Rationalisation
- A2Z TAXCORP LLP weekly GST Communique dated November 18, 2019
- Blocking and Unblocking of E-Way Bill generation to be implemented from next month
- CBIC simplified GSTR-9 and GSTR-9C by making certain fields optional
- CBIC simplifies Form GSTR-9 i.e. Annual Return
- Centre to soon launch a series of measures to curb GST Tax Evasion
- GST liability of companies under liquidation
- Handbook on GST Provisions in India
- India Customs Agency Announces Deadline Extensions for Filing GST Returns, Simplification of Forms
- India e-invoice
- India: States concerned over GST compensation delays
- Nirmala Sitharaman kicks off drill to make GST return filing easier
- Reduction in GST rate on hotel accommodation
- Remove GST on insurance premium
- Consumption Tax update (November 2019 update)
- New Invoicing, Bookkeeping, and Registration Requirements as from 2023
- Overview of tax system includes description of indirect tax
