Below you will find all items we published in the past week.
We did not manage to share our newsletter of week 19 on the site, but you can find it HERE.
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EUROPE
- Austria halves VAT on non-alcoholic beverages in support of hospitality
- Non-alcholic drinks from standard VAT rate of 20% to reduced rate of 10%
- VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks
- Circular 2020/C 65 on the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels
- Royal Decree No 20, classification of the VAT rates of goods and services
- Reduced VAT Rate to Support Restaurant and Catering Sector
- VAT cut for restaurants and hotels to take effect this year
- VAT rates for restaurant services (till end of 2020) & printed books to be cut to 9%
- Agenda of the ECJ/CJEU – Week 20 till 24 – 2 Judgments on May 14
- ECJ (C-401/18): Moment in which the transmission of the power of disposal takes place
- ECJ C-235/19 United Biscuits (Pensions) vs. UK – AG Opinion – pension fund management services are…
- ECJ C-276/19 Commission vs UK: UK should have notified the expansion of its commodity markets VAT…
- ECJ C-42/19 Sonaecom vs. PT: Input VAT on preparatory activities for acquisition of shares and…
- ECJ C-446/18 Agrobet vs CZ: delay of entire VAT refund due to audit of a smaller proportion of the claim
- ECJ C-756/19 (Ramada Storax SA) Order: Bad debt relief can also be applied if bankruptcy procedure is…
- ECJ case C-547/18 (Dong Yang) – Judgment – Fixed…
- European court popular source of information for Dutch judges
- Are you ready for ICS2? New EU customs pre-arrival security and safety programme per 15 March…
- Business Europe – Discussion with European Commission on VAT priorities
- CESOP Expert Group: Second call for applications for the selection of members
- Commission proposes postponement of taxation rules due to Coronavirus crisis
- Commission wants new revenue sources in next EU budget
- Covid-19 Drives Momentum to Recast the EU VAT System
- E-Commerce – Council Directive (EU) 2020/284 introducing certain requirements for payment…
- EU Customs pre-arrival security and safety programme supported by the Import Control System…
- EU digital platform user VAT data obligations
- EU VAT refund. Recover VAT through the VAT return or separate refund claims?
- European Commission proposes to postpone implementation of E-Commerce Directive till…
- Food businesses urged to be aware of VAT obligations as sales rocket during COVID outbreak
- VAT on dropshipping and E-commerce: EU Companies Obligations
- Accelerated reimbursement for corporate tax and VAT
- French Tax Office confirms 13th Directive Deadline extension
- Greece Clarifies Application of 25% VAT Discount for Timely Payment
- VAT reductions on coffee, tea, soft drinks and tickets (proposal)
- Quick Fixes – Circular on proof of intra-EU transport
- Recent Italian ruling related to exemptions for intra-Community transactions
- Relaunch decree: Masks exempt from VAT until the end of the year
- Brick paving is construction
- Customer identity and VAT identification number not necessary for application of the (domestic) reverse…
- Discounts against monthly fee – service does not qualify as intermediation – not a disbursement either
- Input VAT incurred on invoices law firm in relation to criminal case deductible?
- No VAT correction for private car use, because there is no VAT deduction for the use and…
- No VAT due for private use house
- Regular VAT rate applicable to face painting during events
- Temporary VAT zero rate on supply of protective face masks from 25 May to 1 September 2020
- VAT due for management services rendered but not yet payable
- VAT due on remuneration for services on the base of ‘no cure no pay’
- Plan to introduce a 1.5% tax on certain revenue of streaming providers
- Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) in 2022
- Updating the structures of the new JPK_VAT with the declaration available on ePUAP
- Input VAT on tourist tours that include lunch, admission to museums and other tourist sites, as well as the…
- Law published with VAT measure for the COVID-19
- VAT exemption and reduced VAT rates to health-related products on the IC supply and acquisition of goods
- New B2C goods tax Oct 2020
- Sweden Tax Agency Updates VAT Guidance on Admission Fees for Online Performance Broadcasts
- Drawing up a tax invoice before the date of occurrence of tax liabilities for the payment of VAT is…
- What VAT exemption code is indicated in the PN when supplying medical goods?
- Changes to notifying an option to tax land and buildings during coronavirus
- Government to press ahead with its review of VAT in the public sector
- Input VAT on ceremony by Kazakh promotor of literature not deductible
- Reminder to apply for Import VAT Payment Extension before 15th May
- YMCA: welfare services were VAT exempt – UT
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MIDDLE EAST
- COVID-19: Saudi Arabia triples VAT rate to 15%
- GAZT stresses: New VAT rate applicable only from 1 July 2020
- VAT rate to increase to 15% (COVID-19)
- VAT rate triples to 15% as from July 1, 2020
- VAT standard rate to increase from 5% to 15% from 1st July 2020
- How the VAT is Applicable On Educational Services in the UAE
- No changes to VAT rate
- UAE not to hike VAT rates and follow Saudi move
- VAT on Compensation Type Payments in UAE
- What is Profit Margin Scheme Under VAT in UAE?
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AFRICA
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AMERICAS
- Draft Bill for Introduction of Digital Services Tax Submitted in Brazilian Parliament
- Finance Canada provides relief on imports of certain medical goods incl. PPE
- Exemption of VAT on Electricity
- Additional regulations for foreign Digital Service providers in Mexico
- Additional regulations on the obligations for foreign digital service providers
- Executive Branch Establishes Instalment Agreement Regime for Payment of VAT
- Marketplace facilitators required to collect tax on sales made through their platform, including…
- The Digital Advertising Tax Trend Continues: New York Introduces Another Bill
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ASIA-PACIFIC
- China Extends COVID-19 VAT Relief for Small-Scale Taxpayers
- Extension of COVID-19 VAT measures for SME until end 2020: SME pay at 1% instead of 3% (Hubei province…
- A2ZTaxCorp Weekly GST Communique dated May 11, 2020
- Effective use of Technology enables Goa Central GST Commissionerate to Administer Taxation…
- GST Due Dates Extended – Summarized
- No GST on salary to full-time directors, rules AAR
- Postponed filing deadline for GST return, GST actions (COVID-19)
- Sale of Capital Goods in GST Regime
- Subject-wise Index of GST Circulars issued (Updated)
- Time of Supply under Goods & Services Tax (GST)
