Below you will find all items we published in the past week.
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- OECD: Technology to support exchange of tax information
- Ruled by Algorithms: The Use of ‘Black Box’ Models in Tax Law
- Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals
- Globally applied VAT principles: Partial exemption and input VAT recovery
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EUROPE
EUROPEAN UNION
- A Round-Up of three new EU VAT measures
- ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels,…
- ECJ C-90/20 – Apcoa Parking vs Denmark – Questions – VAT on controlling fees for violation of private parking regulations?
- ECJ Case C-292/19 (PORR Epitesi Kft.) – Judgment (Order) – Adjustment of output VAT due to non-payment (English version)
- ECJ case C-331/19 (Staatssecretaris van Financiën vs X) – Questions – Definition of term ‘foodstuffs for human consumption’ (AG Conclusion)
- ECJ case C-717/19 (Boehringer Ingelheim) – Questions – Reduction of the taxable amount; Agreement between pharmaceutical company and…
- EU VAT reforms: trouble ahead?
- EU’s e-invoicing rules raise concerns
- Modernising VAT for cross-border e-commerce
- New form of customs declaration for low value consignments
- Selling through a platform? Know your obligations
- What is VAT MOSS and who does it apply to?
- Dutch CLO vehicles impacted by VAT change
- Implementation of VAT directives on e-commerce postponed due to ICT problems
- Q&A about start-ups that have to wait weeks for a VAT identification number
- Repeal of tax-free importation goods
- Withdrawal of the VAT-free threshold of 350 NOK on imported packages to Norwegian consumers from 1 April 2020
- The WIS search engine is now available – a new reality in determining VAT rates
- VAT Payments to the wrong micro-account can be corrected
- Decreased VAT rate proposed – draft law submitted to parliament
- Draft Bill for VAT Rate Reduction Submitted in Russian Parliament
- Russian parliament proposes to cut the standard VAT rate from 20% to 15% on 1 July 2020
- Coronavirus Takes Bite out of Spanish VAT Collection
- Spain Has Approved the Digital Service Tax: The Controversy Is Served
- Brexit warning for quality of export documents
- FTT: Archus: providing medical staff is a VAT exempt medical service as GPs operated with considerable autonomy
- HMRC confirms policy that Digital Publications are standard rated for VAT
- Melford Capital – General partner of a property fund was entitled to fully recover VAT incurred on set-up and operating costs
- New EC Sales Listing – 3 new codes due to new call-off stock arrangments
- Royal Mail – There is no private right of action to enforce the statutory duty to provide a VAT invoice
- Snow Factor – Tribunal applies the Halifax principle to redefine supplies of winter sports training
- VAT overpayments – New direct claims?
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MIDDLE EAST
- Latest update on supply of education services in the UAE
- Tax Compliance Challenges and How to Mitigate Them
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AFRICA
- KRA flags new VAT evasion racket
- What New Digital Taxes contemplated in the Finance Act mean for digital trade and services in Kenya
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AMERICAS
- Florida: Video streaming services subject to communications Services Tax
- Lawmakers in Kansas try to change the way food is taxed again
- Mississippi marketplace facilitators responsible for tax due on third-party sales?
- New Sales Tax modernization being proposed in Massachusetts
- Sales/Use/Indirect tax developments in US
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ASIA-PACIFIC
- A2Z TAXCORP LLP weekly GST Communique dated February 24, 2020
- CBIC notifies GST rate of lottery
- Cenvat Credit is not admissible on Goods Transport Agency Services
- Companies take taxman to court over denial of GST credit on gifts
- Discounts under GST
- FAQs on GST Returns
- GST authorities must release goods – GST Act wrongly interpreted
- GST Goods Rate Notification amended to prescribe uniform 28% GST on lottery
- GST: Retrospective amendment again
- Legal Services-Taxability under GST
- No denial of refund of Cenvat Credit for the reasons of a premises being unregistered