Below you will find all items we published in the past week.
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WORLD, TECHNOLOGY & JOB OPPORTUNITIES
- 2017 OECD International VAT guidelines – always interesting for audit defence purposes ….
- Gig and sharing economies for VAT
- Rethinking Indirect Tax Compliance
- This And VAT…
- VAT – the world’s COVID tax
EUROPE
- Circular 2020/C/104 on the donation of certain goods to certain institutions and gifts in kind
- Import VAT deferral – how it works in Belgium
- Pharma contributionpaid by the pharma companies to the public health insurer, can be considered for a reduction of the VAT due over sales of medicines
- ECJ – Customs – C-63/19 – European Commission against Italian republic – EC does not demonstrate that Italy is lowering excise rates by means of a compensation scheme
- ECJ back from holidays, cases on the agenda in September
- ECJ caselaw on the VAT deduction – an overview
- ECJ/CJEU – Overview of VAT cases in 2020 – 9 of 23 cases related to VAT Deduction
- Flashback on ECJ Cases – C-317/94 – Elida Gibbs Ltd. – Money back and discount coupons – Taxable amount to be adjusted
- Flashback on ECJ cases – C-374/16 & C-375/16 (Geissel and Butin) – Supplier address not crucial for input VAT deduction
- Flashback on ECJ cases – C-516/14 (Barlis) – Vague description of the services and the dates may not lead to refusal of VAT deduction
- Flashback on ECJ cases – C-518/14 Senatex – Judgment – VAT deduction for non-compliant invoices
- Flashback on ECJ cases – C-664/16 (Vadan) – Judgment – No right to deduct VAT in the absence of invoices
- Belgium-Luxembourg VAT and Excises One Stop Shop Delay of Payment: A Warning to Europe!
- EC Considers Indirect Carbon Tax for Carbon Border Plan
- Importation into Europe: Which countries (will) have a reverse charge or deferral mechanism?
- Paper: VAT and Customs controls in E-Commerce
- Postponements in the EU 13th Directive deadline
- Report: Border Carbon Adjustments – An analysis of trade related aspects and the way forward
- VAT in the Time of Brexit
- VAT reform 2021: Amazon has to rethink Pan EU & CEE
- An invoice which does not contain a sufficient description of the service cannot be used to exercise a possible right of deduction
- VAT implications of the national emissions trading for fuel emissions from 01.01.2021
- Customs Insights course: key customs concepts, documentation and processes required to succeed in a post Brexit world.
- Summary of indirect tax developments (summer 2020)
- Clarifications on VAT Rate Applicable to Installation of Electric Vehicle Charging Stations
- Italy Issues Resolution on Direct VAT Registration by Residents of Norway
- ”Waterschap” is only entitled to deduct part of the VAT investment of the solar park
- A municipality is not entitled to deduct VAT if sports halls are made available to primary schools
- Arrests for VAT fraud
- Incorrect application of the reverse charge does not lead to VAT being charged
- Non-issuer of invoice does not have to pay VAT on received compensation
- Pension fund must prove that it is performance for consideration
- Preliminary questions to the Supreme Court about deduction of input tax in case of difficulties in proof
- Reverse charge upon the importation of goods – how it works in the Netherlands – Art. 23 license
- Sector is asking for the abolition of VAT on organic products
- Centralization of VAT in local government units
- Error with the 412 status in the new JPK gateway
- It is possible to deduct VAT from the receipt for small amounts
- Pre-crime at the tax office: How Poland automated the fight against VAT fraud
- SLIM VAT also includes changes to WIS, Tax Free and split payment
- The draft act of “Slim VAT” is published
- Until September 7, the Ministry of Finance is waiting for comments on the draft law on Slim VAT
- Electronic coding of invoices – QR code and Single Document Code (ATCUD) required as of January 1, 2021
- Invoicing requirements published
- New Unique ID Number and QR Code Regulations Bring Challenges
- QR code and Unique document code regulation
- Cabinet proposes to exempt from VAT certain transactions carried out by Polish contractors
- From August 17 you can become a single VAT payer
- The State Tax Service has reached record values of tax efficiency with VAT
- B2B VAT on purchase of electronic services
- Changes to import VAT from January 2021
- Court of Appeal – VAT inclusive or VAT exclusive?
- Does the Temporary Reduced Rate Apply to Me?
- How to import and export goods between Great Britain and the EU from 1 January 2021 – 2 excellent flowcharts
- How to import and export goods between Great Britain and the EU from 1 January 2021 (updated Aug 18, 2020)
- Making Tax Digital for VAT: service availability and issues
- National contact points or websites dedicated to UK Withdrawal-related information
- Partial Exemption Frameworks
- Pay no import duties or VAT on importing goods for testing
- Q&A: VAT on the Eat Out to Help Scheme
- Temporary 5% VAT rate for hospitality – how it works
- The Border with the European Union – Importing and Exporting Goods
- UK Border Control VAT Cheat Sheet
- Use Alternative Dispute Resolution to settle a tax dispute
- Vouchers And The VAT Rate Change
MIDDLE EAST
- GCC Indirect Tax Newsletter – July 2020
- GCC Indirect Tax Weekly Digest – 20 August 2020
- The Value Added Discount(ing) of Taxes!
- VAT refunds in GCC
- Bahrain: NBR publishes two new VAT Guides
- VAT economic activity guidance
- VAT Economic Activity Guide – who is VAT taxable person?
- VAT guidelines on Transfer of Going Concern
- VAT transfer of a going concern guide
AFRICA
AMERICAS
- COVID-19: Extension of the payment due dates of ICMS due between August and December 2020
- Tax and Customs Extraordinary Measures
- President Signs Law That Frees Tourism Of VAT For Another Year
- The National Treasury again Postponed VAT Collection to Digital Platforms
- Changes and clarifications to Iowa sales tax
- Fast-moving trade developments present challenges and opportunities for inbound companies
- FBI Issues Alert on Mandated Chinese VAT Software
- How Covid-19 Is Impacting Wayfair Legislation
- How to handle sales tax when closing a business temporarily or permanently
- Sales tax exemption for computers, high-tech companies (Georgia)
- Sales tax on amusement (Missouri)
- USTR announces modifications to tariffs on EU goods under Section 301
- USTR modifies list of EU imports subject to additional 25% customs duties (large civil aircraft dispute)
ASIA-PACIFIC
- A2ZTaxCorp’s Weekly GST Communique dated August 17, 2020
- Accounting and GST in Construction Work Contract
- Confusion on E- Way Bill Rules on Intra State Supply within Madhya Pradesh
- E-invoicing: A potential game-changer in GST that early trends suggest
- E-Invoicing: New APIs (Version 1.03) is released; Read details in ‘Release Notes’
- FAQ on E-Invoice (Electronic Invoicing) in GST
- GST @3 – The Good, The Bad And The Ugly
- GST on Clubs – Doctrine of Mutuality
- GSTN: Downloading document-wise details of Table 8A of Form GSTR-9
- India considers new solar manufacturing zones as basic custom duty plan progresses
- Leasehold-right assignment by corporate debtor attracts GST at 18%: AAR
- NIC released concept note on E-Invoice System
- Proposal for GST under reverse mechanism draws mixed response from jewellery sector
- Signed QR Code in E-invoicing system under GST & FAQs
- Single-agenda GST Council meeting on Aug 27 to discuss compensation
- Supply of goods from and to overseas party not liable to GST
- Third Country Exports under GST
