United Kingdom Council Implementing Decision authorizing United Kingdom to continue restricting right to deduct input VAT in relation to hired and leased cars 30 December 2019
FranceSpain Council Implementing Decision evenly distributing VAT between France and Spain regarding construction of electricity interconnection 30 December 2019
Netherlands New rules for input VAT recovery on lease of company bikes provided to staff 30 December 2019
Moldova VAT collection obligations on foreign providers of e-services postponed until April 2020 30 December 2019
MalaysiaSingapore Digital tax developments in South-East Asia: Malaysia and Singapore 30 December 2019
European UnionFrance ECJ case C-390/18 (Airbnb Ireland) – Judgment – Information society service; ‘Apps’ bringing customer and service providers together; Intermediation or Real estate services? 30 December 2019
Poland How to use the VAT whitelist? The tax authorities dispel the most important doubts 30 December 2019
Spain Increase in IGIC (Canary Island’s VAT) from 6.5% to 7% expected per 1 January 2020 30 December 2019
European Union EU – Overview (approved) Legislative changes as of Jan 1, 2020 (excl. VAT rate changes) 30 December 2019
Netherlands Changes to the VAT Implementation Decree on the verification of customer VAT ID 30 December 2019
India Sale proximate to receipt of goods from Principal cannot be presumed as ‘inter-state-sale’ 30 December 2019