Spain Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers 25 August 2020
Spain Directorate of Taxes issues a tax ruling that analyzes the VAT consequences of the rent write-off made by the lessor during COVID-19 25 August 2020
Spain Spanish Supreme Court sets criteria to respect the inclusion of VAT pro rata on the sale of a subsidiary’s shares and the treatment of derivatives 25 August 2020
Spain Directorate of Taxes issues a tax ruling that analyzes the VAT treatment of the services rendered by a social network considering that the consideration received is the user’s data 25 August 2020
Germany The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany 25 August 2020
Germany New decision of the highest German tax court regarding VAT treatment of share deals (XI R 33/18, dated 18 September 2019) 25 August 2020
Netherlands VAT refund deadline for EU businesses gets near: claims must be submitted before 30 September 25 August 2020
European Union Flashback on ECJ Cases – C-68/92, C-69/92, C-73/92 – Concept of ”Advertising services” for VAT 25 August 2020
Germany VAT reduction as unconventional fiscal policy in Germany: Fast but heterogeneous pass-through in the fuel market 25 August 2020
Brazil Further turnover tax on digital services, Digital Services Tax, is being considered 25 August 2020
Czech Republic SAC rules rate of interest paid on delayed VAT refunds did not follow EU directive 25 August 2020
India Online Supply of Educational Material to Educational Institutions exempted from GST 25 August 2020
United Kingdom British Treasury denies plan to repeal digital services tax for US trade deal 25 August 2020
European Union EU: New rules of origin for Pan-Euro-Mediterranean (PEM) countries (20 trade agreements) 25 August 2020