Below you will find all items we published in the past week.
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- 6 Steps For Submitting VAT Returns Correctly
- About Cryptocurrency and VAT Implications
- DLA Piper’s Global VAT Guide on Digital Services
- Future of VAT: Continued evolution and increasing significance
- OECD report Taxing Energy Use 2019 released
- Policymakers should learn from tax complexity in Brazil and the United States
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EUROPE
- VAT and rental of immovable property: exercise option (finally) clarified – action required for current contracts
- VAT quick fixes; simplified proof for intra-Community supplies
- No reduction in standard VAT rate, 13% VAT rate on food and dessert preparation, approval implementation Quick Fixes
- VAT rate would remain 25% and a 13% rate on the preparation and serving of food in and outside restaurants
- Administration Court rules on VAT treatment of catering services
- The new regime of the Cyprus yacht leasing scheme
- Centralised Clearance of Imports (CCI) and VAT
- CFE Opinion Statement – Implications of the decision of the CJEU case C-132/16 Iberdrola on input tax deductions
- CFE Opinion Statement: Distance sales of goods and certain domestic supplies of goods
- Combined Nomenclature Changes for the Common Customs Tariff
- Council Directive 2019/1995 of 21 November 2019 relating to distance sales of goods and certain domestic supplies of goods
- Council Implementing Regulation (EU) 2019/2026 published in Offical Journal on distance sales
- DAC6 – Status update on the implementation in the EU
- ECJ case C-695/19 (Rádio Popular) – Questions – Intermediation in the sale of extended warranties on household electrical…
- EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar…
- EU VAT Quick Fixes Implementation – 11 Member States implemented per Dec 4, 2019
- How VAT is affecting disposable income in the EU
- New VAT Obligations for Online Marketplaces – January 2021
- Overview of VAT questions raised to the ECJ in 2019 (status 3 December 2019)
- Permanent establishment for VAT and its nexus with BEPS – Part 1
- Quick Fixes – Businesses across Europe and beyond are unprepared
- The new VAT regime for call-off stocks, a simplification?
- The Viability of Removing VAT on Digital Publications
- VAT Committee meeting #114 – Publication of all documents
- VAT Directive adopted on E-Commerce
- WTO panel rejects EU claims in large civil aircraft dispute
- An invoice with a VAT amount in foreign currency does not necessarily prevent the deduction
- EU says will seek immediate talks with U.S. over French digital tax
- French State Auditor Sees VAT Fraud at EU15b, Urges Crackdown
- The Court of Auditors denounces the shortcomings of the fight against tax fraud
- U.S. conclusions, trade-related investigation of France’s digital services tax
- US issues findings of Section 301 investigation regarding France’s Digital Services Tax; proposes imposition of tariffs
- USTR proposes additional duties in response to French DST
- VAT billed wrongly: a breakthrough for taxpayers
- Increase in turnover of small business owners and simplification of VAT returns for start-ups in Germany
- New legal regulation of VAT exemption for private clinics
- VAT Quick Fixes: Bundesrat approves law on Nov 29, 2019
- VAT-free sale of endowment policies on the secondary endowment policy market
- FAQ about choice of VAT and rules for export supplies
- Moldova draft law signals plan to tax digital sales from non-residents
- A new intra-community VAT number
- Draft Law on Implementation Quick Fixes
- Investigation into e-Commerce VAT fraud via import VAT deferment scheme
- New definition exporter announced
- Combination of JPK VAT and VAT declaration 2020
- Individual bank accounts for taxes in Poland from 1 January 2020
- Introduction of the White List of VAT Taxpayers as from 1 of January 2020 (Biala Lista Podatnikow)
- New VAT returns in Poland
- Poland’s departure from the traditional VAT return
- Retail Sales Tax in Poland postponed until July 2020
- SAF-T may be requested by the President of the UOKiK as of January 2020
- Upcoming important changes in VAT in Poland
- Update of working structures of the new JPK_VAT with declaration
- Federal Tax Administration issues VAT info for foreign businesses
- Updated principles of Value Added Tax
- Childcare provider wins at tribunal over £230k VAT dispute
- Input tax claim – business or personal? The Taylor Pearson (Construction) Ltd case
- MTD for VAT — A New Compliance Rule for UK Businesses
- Reconciling VAT returns to accounts: First-tier Tribunal
- The extent of exempt childcare. The RSR Sports case
- The importance of accurate accounts – The Euro Systems case
- Uber faces £1,500,000,000 bill for unpaid VAT
- VAT recoverable on employee remuneration planning: First-tier Tribunal
- Why Half of Small Businesses Make VAT Return Errors
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AFRICA
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AMERICAS
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ASIA-PACIFIC
- ATO releases GST analytical tool
- Commissioner changes view about time-limiting rules for fuel tax/input tax credits
- Changes in VAT legislation expected shortly
- China Extends VAT Exemption for Domestic R&D Equipment
- China Publishes Draft of New VAT Law for Consultation
- VAT legislative proposals covered in draft consultation
- A2Z TAXCORP LLP weekly GST Communique dated December 2, 2019
- AAR: Land Development Rights amounts to supply of service, liable to GST
- CBIC withdraws Circular on Supply of Information Technology Enabled Services (ITES)
- Charge for delayed payment by customers for securities acquired by stock broker is liable to GST
- Distribution of electricity to consumers & transmission of electricity from sub-stations is exempt from GST
- FAQs on GST Returns
- Finance Commission Chairman says GST is an iconic tax reform, will improve compliance
- GST a failure, has government just admitted it?
- GST Council to review tax rates, exemptions
- GST leviable on the amount received as bonus by the persons deployed as security personnel
- GST simplification process is continuing: Tamil Nadu Chamber president
- No GST on machines given under Reagent Rental Placement Contracts model, i.e, delivered to customers for free & ownership lies with supplier
- Robots to check tax evasion in India; here’s how other countries use AI, tech to fight corruption
