Latvia European Commission proposes to extend authorization given to Latvia to apply higher VAT Registration Threshold for Small Businesses 09 July 2020
Bulgaria Bulgarian Constitutional Court Confirms VAT Liability May Begin Once Registration Threshold is Met 09 July 2020
India GSTN has released Statistical Report on completion of 3 years of GST Implementation 09 July 2020
European Union ECJ C-543/19 (Jebsen & Jessen) – Opinion – Reimbursement of an anti-dumping duty (customs duties) 09 July 2020
European Union ECJ C-76/19 (Curtis Balkan) – Judgment – Customs value includes part of the royalties for the supply of know-how for the manufacture of finished products 09 July 2020
United Kingdom HMRC Guidance – VAT: reduced rate for hospitality, holiday accommodation and attractions 09 July 2020
United Kingdom HMRC Guidance: Which attractions are eligible for the temporary reduced rate of VAT? 09 July 2020
European UnionGermany Germany’s Presidency of the Council of the EU publishes its program 09 July 2020
Switzerland Swiss VAT Administration published certain measures in connection with the electronic platforms 09 July 2020
European UnionGermany ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler) – Judgment – No Right to deduct VAT in case building is only used for exempt transactions 09 July 2020
European UnionRomania ECJ C-716/18 (AJFP Caraş-Severin) – Judgment – Rental income of immovable property can not be considered ”ancillary transaction” 09 July 2020
Indonesia Indonesia issues implementing regulations for VAT collection on digital transactions 09 July 2020