European Union ECJ C‑97/19 (Pfeifer & Langen GmbH & Co. KG): Retroactive change to customs declaration allowed in order to reflect the existence of an (in)direct customs representation relationship 16 July 2020
United Kingdom HMRC confirms reduced VAT rate will apply to attractions that are not eligible for cultural VAT exemption 16 July 2020
India Exporters facing GST refund issues as govt makes invoice matching compulsory for input tax credit 16 July 2020
United Kingdom NHS Trust entitled to full VAT recovery on leased cars offered under salary sacrifice arrangements without deemed output VAT due 16 July 2020
Ukraine How does SMCOR work and how do black circuit transactions be detected? – presentation from the State Tax Service 16 July 2020
European UnionHungary ECJ C-656/19 (Bakati Plus) – AG Opinion – VAT exemption for ‘personal luggage’ 16 July 2020
European UnionRomania ECJ Case C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons 16 July 2020
European Union EC Action plan – 25 priorities defined. Fixed establishments and E-Invoicing only being worked in 2022/23 16 July 2020