Andorra No obligation for the landlord to pay VAT on premises leased until the termination of the emergency period 12 May 2020
European UnionPortugal ECJ C-756/19 (Ramada Storax SA) – Judgment (Order) – Bad debt relief can also be applied if bankruptcy procedure is initiated in other country 12 May 2020
Czech Republic Govt approved abolishment of exemption for small consignments with effect from 1 January 2021 12 May 2020
European Union E-Commerce – Council Directive (EU) 2020/284 introducing certain requirements for payment service providers 12 May 2020
European UnionFinland European Commission Proposes to Authorize Finland to Increase VAT Exemption Threshold for Small Enterprises 12 May 2020
Portugal VAT exemption and reduced VAT rates to health-related products on the IC supply and acquisition of goods 12 May 2020