Below you will find all items we published in the past week.
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WORLD & TECHNOLOGY
TECHNOLOGY
EUROPE
- 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…
- Three new ECJ VAT cases raised to the ECJ (by Spain and France), but not much details (yet)..
- B2G E-Invoicing and Peppol – Webinar on 21 July 2020
- DAC6 deferral – overview of countries who already deferred deadline for reporting (Status July 20)
- DAC7- European Comission targets digital platforms and sharing services
- EU coronavirus recovery package new taxes – VAT-based own resources, nonrecycled plastic packaging waste tax, carbon border adjustment…
- EU Package for fair and simple taxation: Special regime for travel agencies
- EU VAT reclaim by non-residents – September VAT deadline 2020 fact sheet
- EU: More time for countries to comply with REX system (COVID-19)
- European Commission proposes revision of Directive on administrative cooperation (DAC7)
- European Commission proposes to extend application period of simplified VAT recovery mechanism for Tolls
- European Commission publishes communication on intensifying the work on tax transparency and harmful tax competition by means of…
- European Commission publishes new rules for applying tariff quota in agricultural sector as of 1 January 2021
- Fixing The Broken VAT Refund Industry
- VAT Refunds – Best Practices for the Right Details & Documentation
- Clarification 220: VAT rate of medical devices
- Council Implementing Decision authorising Italy to extend the period to apply the ‘split payment’ mechanism
- Obligation to recognize the WNT sanction if intra-EU transaction was treated as a domestic transaction
- SLIM VAT – simplification and modernization of VAT settlements, more flexibility in correcting invoices
- We have detected another VAT carousel
- Deadlines extended for VAT returns and payments for May, June 2020 and Q2 2020
- E-invoicing and public procurement
- Amendment and completion of value added tax exemption instructions
- Changes to instructions for VAT exemptions
- Planned VAT rate reduction for producers
- Services on the territory of Ukraine by non-residents: what are the VAT consequences?
- Transit of passengers and goods: when is it not necessary to charge VAT?
- (In)direct Tax Considerations in Light of Covid-19 and Brexit (TP and indirect tax)
- A Brief Guide to VAT-related Brexit Updates
- Brexit – Overview of the recent developments, guidances, letters of notice, etc.
- FTT – Estimated turnover leading to VAT registration
- FTT: Burrell v Revenue & Customs – Whether houseboat amounts to the “construction of a building designed as a dwelling
- FTT: Y4 Express Ltd v Revenue & Customs – Whether an ‘economic activity’ was carried out
- Government sets out draft agenda for a 21st century tax system – HMRC’s Making Tax Digital programme will be gradually extended
- HMRC confirms reduced VAT rate will apply to attractions that are not eligible for cultural VAT exemption
- HMRC Corporate report – Building a trusted, modern tax administration system
- HMRC Guidance: Check when a business must follow the rules for Making Tax Digital for VAT
- HMRC Policy Paper: Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
- How to treat certain expenses and benefits provided to employees during coronavirus
- New government guide to imports and exports from/to the EU post Brexit
- Pay no Customs Duty or VAT on goods for disabled people
- Pay no import duties and VAT on goods for charity
- Plans to extend MTD to businesses below registration threshold but which have voluntarily VAT registered
- Recent missing trader VAT case shows the perils of relying on an agent
- VAT liability on Hotels and holiday accommodation (VAT Notice 709/3)
MIDDLE EAST
- GCC Indirect Tax Weekly Digest – 22 July 2020
- Taxability of Directorship services in different jurisdictions in GCC
- Oman Shura: VAT should be conditional to at least 3% GDP growth
- Oman’s Shura Council has approved and referred the draft VAT legislation to the State Council for review
- Shura discusses Oman’s draft VAT law
- In a nutshell: UAE VAT Public Clarifications
- Public Clarification on Zero rating of export of services
- VAT Return Filing Issues In UAE
- WPS Transfer from Group company: Is it taxable as per UAE VAT Law?
AFRICA
AMERICAS
- Brazil reform proposal to implement a 12% VAT on goods and services
- First phase of tax reform provides for 12% tax unifying PIS and Cofins
- Chile Extends Provisional Tax and VAT Payment Relief for COVID-19
- Recent VAT changes incl. VAT is levied on the remuneration for certain digital services
- Activities that could subject a foreign entity to state tax
- August 2020 sales tax holidays
- COVID-19 sales tax relief developments in Arizona, Louisiana, and Michigan
- District of Columbia: 3% sales and use tax on the sale of advertising services and the sale of personal information
- Georgia: electric vehicle charging station not required to collect tax on its charges but required to pay sales and use tax on its purchases of…
- Louisiana increases sales tax kickback to timely filers
- Ohio: Online survey questions qualify as taxable “electronic information services”
- US imposes new economic sanctions related to China and issues Executive Order on Hong Kong normalization status that will produce…
- Vendor discounts for filing sales tax on time in 2020
ASIA-PACIFIC
- A2ZTaxCorp’s weekly GST Communique dated July 20, 2020
- CBIC issues FAQs on manufacturing and other operations in customs bonded warehouse
- GST on cross border Transactions – Examples & Taxability
- GSTR-4 Annual return, guidelines & FAQs
- Interest and Late Fee Reliefs under GST
- National Anti-Profiteering Authority holds a multiplex owner guilty of profiteering in view of the reduction in GST rate
- Online fantasy sports game is a ‘game of skill’, GST at 18% applicable
- Revocation/Cancellation of GST Registration | Section 30 | CGST Act 2017 | GST Series Part 20