Below you will find all items we published in the past week.
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- VATbox webinar announcement “Facing the COVID-19 Aftermath: Tax transformation”
- COVID-19: Global measures taken on VAT rate reductions, exemptions and donations (Status June 2, 2020)
- Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?
- Digital Taxes Face International Legal Gantlet
- Digitalization & Automation of Tax Compliance procedures (free Webinar)
- EY Global Tax COVID-19 Response Tracker – updated till May 29, 2020
- Global VAT/GST rules on cross-border digital sales
- Top 10 Most viewed articles on www.vatupdate.com May 2020 & in 2020
- USTR initiates investigations into digital services taxes either adopted, or under consideration, by certain jurisdictions
- VAT Laws Around the World (Work in progress to get the list completed)
- VAT rate changes – Watch-out area’s in the VAT law to implement a VAT Rate Change
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EUROPE
- Authorities updated VAT Commentary – Chapter 9: Exemptions envisaged by Article 44 of the VAT Code
- Belgian Parliament Considering Digital Services Tax
- Belgium To Fix Glitch In VAT Administrative System
- Partial refund of excess VAT claimed (upcoming amendment to CZ tax administration act?)
- Public information on the VAT permanent establishment (non) existence in the Czech Republic
- 2019 Annual report of the ECJ/CJEU
- Agenda of the ECJ/CJEU – Week 23 till 27 – 5 Judgments, 2 AG Opinions
- ECJ – C-430/19 C.F. (Contrôle fiscal) – Decision – Right to deduct VAT can not be refused if other evidence than the invoice is missing
- ECJ C-186/20 HYDINA SK vs. SK
- ECJ case C-335/19 (E. Spzoo) – Opinion – Bad debts; Principles of fiscal neutrality and proportionality
- ECJ case C‑684/18 (World Comm Trading) – Judgment – Global rebates required local adjustments
- Flashback on ECJ/CJEU cases – Processing of debit and credit card payments exempt from VAT? (Bookit C-607/14, NEC C-130/15, Cardpoint C-42/18)
- ECJ/CJEU Cases decided in 2020 – An overview (status June 4, 2020)
- EU member states’ representatives agree on extended DAC 6 deadlines
- Europe is considering eliminating VAT on electric cars
- European Commission launches a Public Consultation on Digital Services Act
- Get more VAT back = improve invoices
- International VAT Association strives to extend deadline for 8th Directive requests
- Finland raises VAT registration threshold to €15k Jan 2021
- Temporary Return of VAT Paid and Further Reduction in Late Payment Interest Rate
- French tax authorities have published their guidelines on 5,5% VAT rate applicable to masks, protective suits and personal hygiene products…
- VAT measures introduced to address impact of COVID-19
- Changes in input VAT refund procedure from 1 January 2020 (VAT on fuel incurred by non-EU businesses)
- Fight against turnover tax fraud
- Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent between July 1 and Dec 31, 2020
- Circular about refund of unduly paid VAT
- Greece’s tourism sector drops VAT as part of efforts for tourism relief
- Independent Authority for Public Revenue Clarifies VAT Treatment of Educational Services Provided in Person or Remotely
- New mobile app developed by the National Tax and Customs Administration could put an end to the era of paper invoices
- Three arrested in Hungary in €1.4 million VAT fraud investigation
- Circular on reporting obligations for E-Commerce Platforms
- Clarification 162: Exemption for (vocational) flight courses
- Clarification 163: VAT rate for heat splitters inside condominiums
- Clarification 164: VAT credit recovery within the VAT clearance procedure of a VAT group
- Italian Supreme Court Holds Reverse Charge VAT on Intercompany Services Only Deductible if Relevant to Taxpayer Activity
- Italy enacts “Relaunch Decree” to manage COVID-19 crisis: Indirect tax implications
- Debt prevention for mentally disabled clients exempt from VAT
- Recipient refraining from recovering input VAT is not relevant for intent at level of supplier
- Sterile Cotton Swabs for Medical Purposes Subject to 9% VAT Rate
- Supreme Court leaves Court ruling in place: supply of a new property by a project developer to an investor not a transfer of a going concern
- Changes in PIT, CIT, VAT and Tax Ordinance Act – to make everyone’s life better
- New SAF-T file postponed till Oct 1, 2020
- Postponed deadline for compulsory cash register replacement
- Release of funds from VAT accounts must be requested individually
- Tax authorities complicate the issue of simplified invoices and receipts
- Mysterious are the ways of VAT
- Reimbursement of customs duties and VAT on imports of goods used in COVID-19 crisis
- New guideline regarding bad debts
- Sweden to extend ‘chemical tax’ to B2C goods sold by non-resident businesses
- Before summer break starts: don’t forget the VAT reconciliation for 2019!
- Switzerland To Amend Tax E-Filing Obligations
- COVID-19 – Clarification on VAT Exemption for Medical Supplies Used to Treat COVID-19
- How to adjust VAT in case the spectators return the tickets for entertainment events?
- Ampleaward Ltd v Revenue and Customs – Place of supply – whether s18(3) limited to goods warehoused in the UK
- Authorised Economic Operator for imports and exports
- Call off stock changes made
- Customs Duty and VAT Reliefs on Imported Goods: Blood grouping, tissue typing and therapeutic substances; Substances for biological and…
- Donated PPE & the Business Gift VAT rules
- FTT – Whether a taxable supply of staff or a supply of exempt medical care
- HMRC to donate VAT collected on donations of PPE
- HMRC Toolkits updated
- HMRC updated Input & Output Tax and Partial Exemption toolkit
- Importing biological and chemical substances for research free of duty and VAT
- Input VAT claims. Latest from the courts – FTT case of Aitmatov Academy
- Partial exemption… the basics!
- Procedures where VAT returns have been paid in error
- Protecting VAT cash flow on developments of student accommodation
- Scope of VAT on payments for unused supplies
- The Hidden VAT Cost of Philanthropy
- UK set to force websites to collect overseas sales VAT – marketplaces liable to pay VAT
- Ultrasound scanning services are VAT exempted supplies of ‘medical care’
- VAT at the opera: deductibility of the theatrical production costs
- Will there be a new VAT responsibility for online marketplaces in 2021?
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MIDDLE EAST
- Customs duty rate increases on an number of goods as of 10 June 2020
- VAT refund deadline is approaching for non-resident businesses in KSA
- VAT refund for non-residents requires action by 30 June 2020
- How to determine VAT Registration threshold in the UAE?
- How VAT is Applicable on Shipping & Logistics Industry in the UAE
- UAE VAT Impact on transactions in Free Zone
- VAT on Profit Margin Scheme in UAE
- Why is Incoterms important for Your Business in UAE?
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AFRICA
- FIRS Issues Information Circular On The Implementation Of VAT Changes In The Finance Act
- Minister of Finance issues VAT Modification Order
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AMERICAS
- Pensions, financial entities reminded to file GST/HST and QST returns by 30 June 2020
- Update on filing deadlines and penalties ‑ COVID‑19
- Checkout at one register and a sale is exempt; use another and it’s taxable
- Sales tax legislation – the bane of the art market?
- Sales tax rate changes, June 2020
- Software and related training services subject to sales tax (South Carolina)
- U.S. Trade Representative Expands Its Digital Services Tax Investigations in India, Brazil, Turkey, Indonesia, the European Union, five EU…
- US sales tax – avoiding common mistakes
- Wayfair turns 2, but survey shows many businesses still unaware of economic nexus
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ASIA-PACIFIC
- A2Z Taxcorp LLP Weekly GST Communique dated June 02, 2020
- Ex-works Supply & GST- A Big Jurisdictional Fight
- GST Council meeting likely to be held on June 14
- GST Implications on Permanent Assignment of Trademark
- Highlights of all changes in GST for the month of May, 2020
- Indirect Taxes: An Introduction To GST
- Tax on Digital Companies in India & Scope of Equalisation Levy
- The turbulent journey of Form GSTR-3B under GST regime – An insight
- Preliminary Refund of VAT Overpayment
- VAT at 10% on all e-commerce goods and service transactions made by non-resident companies postponed to 1 July 2020
- Philippines introduces bill to tax digital economy
- Philippines to apply VAT on e-services from January 2021