Below you will find all items we published in the past week.
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WORLD, TECHNOLOGY & JOB OPPORTUNITIES
- Automated digital services-The UN Proposal at glance
- Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive
- Countries imposing heavy taxes on import goods
EUROPE
- Austria Wants Masks To Remain VAT-Free Despite EU Law
- Request from Amazon Sellers to present their VAT registration number for Austria
- Dong Yang Electronics (ECJ C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You!
- ECJ – C-245/19 & C-246/19 – Opinion – État du Grand-duché de Luxembourg – Right of appeal against a request for information in tax matters
- Flashback on ECJ cases – C-141/96 – Bernhard Langhorst – Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown
- Flashback on ECJ cases: C-132/16 Iberdrola Inmobiliaria Real Estate Investments – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit…
- What Is VAT Fraud?
- CFE Tax Advisers Europe statement to EC about lack of harmonization in VAT reporting
- Complexity of VATs in Europe – how many hours required for indirect tax compliance?
- European Commission proposals require exchange of information from online platforms
- Tax Advisers Europe: Opinion Statement on Unharmonized Reporting Obligations in VAT
- Fine provisions according to Section 26a and Section 26b German VAT Act
- Invoice correction: no retroactive under the German General Fiscal Code
- Decree regarding consumption tax on lubricating oils and preparations
- Parking services in areas under customs authorization carried out by the same customs agent assisting the customer in its customs operations are VAT zero-rated.
- Possibility to defer VAT liabilities up to 2 years
- Tax Authorities Issue Clarifications on VAT Grouping Regime
- VAT payers may opt for staged payments on VAT liabilities incurred during the coronavirus crisis
- Anat Baniel Method/NeuroMovement treatments not VAT exempt
- Goods not meant for freight forwarder, which is therefore not liable for the deferred import VAT that was not reported
- Registered podiatrist services are exempt from VAT
- Self-billing not agreed, vendor not liable for incorrectly charged VAT
- Supreme Court broadens VAT deduction for vacant properties
- The Hague court raises questions to the Dutch Supreme Court about input VAT on bitcoin mining activities
- EU proposes changes to VAT rules for transactions with Northern Ireland (relating to the transition period with the UK)
- European Commission proposes amendments to the EU rules on VAT
- An unregistered buyer will not benefit from zero VAT
- Municipalities incorrectly settle VAT
- Polish-German agreement on cooperation in combating VAT fraud
- Postponed import VAT accounting Poland simplified
- Details on the QR Code and UUID Expected
- Invoice requirements – ATCUD and QR code
- VAT refund: Legal basis and its treatment by the tax authorities
- Import and supply of electric vehicles: how is the VAT exemption regime applied?
- Taxable base for exports of goods
- Transformation of a legal entity: how to re-register as a VAT payer?
- VAT and “supply chain” or how to prove the right to a tax credit
- Agent or Principal? The All Answers Limited (AAL) case
- Andrew Adelekun vs HMRC (UT): effective date of registration
- Baig vs HMRC (FT): assessments – 20 year time limit
- Brexit Update: The UK Border Operating Model for Trade with the EU
- Can HMRC assess for claims made under Contracted Out Services (COS) rules?
- Changes to online advertising by charities
- Digital Services Tax Manual – updated with countries with similar taxes
- He (t/a New China Restaurant) vs HMRC (FT): application for hardship
- Major changes to trade with UK after 2021
- Notice of Determination: anti-dumping duties on biodiesel originating in the USA
- Snapcrest Ltd vs HMRC (FT): permission to make a late appeal
- UK announces post-Brexit customs tariff
- UK import VAT from January 1, 2021
- Zero-Rating Books & Printed Matter
- Zero-Rating Exports and European Community Sales
MIDDLE EAST
- Customs documentation for VAT registered traders
- FTA has issued E-Commerce VAT Guide
- Online Gaming—Play with VAT Carefully
- Place of Supply of Goods Under UAE VAT
- Suspension of tax settlement facility upon import according to the reverse-charge mechanism
- UAE VAT implications for retailers and suppliers when offering discounts and promotions
AFRICA
AMERICAS
ASIA-PACIFIC
- 3 reasons why notice pay recovery is not liable to GST
- 5% GST applicable on Food supplied to Hospital on outsourcing basis: AAR
- A2ZTaxCorp’s Weekly GST Communique dated August 10, 2020
- Are Large Taxpayers now Quarantined Under GST?
- Banks may not have to pay service tax for facilitating international trade
- Coming soon: GST technological overhaul to ease compliance, plug leaks
- Facility to discharge tax on installment basis where tax liability is admitted by tax payer along with interest
- GST E-Invoice Schema and Format
- High Court: “place of supply” of intermediary services based on “location of supplier”
- India Electronic Invoice turnover treshold has been rised to Rs 500 Crore from Rs 100 Crore
- Intermediary services in cross border transactions shall be liable to CGST & SGST and shall not be considered as export
- NIC released concept note on E-Invoice System
- Revenue department working on ways to widen tax base
- Transfer of going business vs Slump sale under GST
- Updates Scope of Mandatory Electronic Invoicing for Certain Taxpayers
