Below you will find all items we published in the past week.
If you would like to receive these updates automatically in your mailbox, please subscribe HERE.
Previous weekly VATupdate newsletters can be found HERE.
WORLD, TECHNOLOGY & JOB OPPORTUNITIES
- Baker McKenzie Global VAT/GST Newsletter – August 2020 Edition
- EY’s Worldwide VAT, GST and Sales Tax Guide 2020
- Joint Statement of the United States and the European Union on a Tariff Agreement
EUROPE
- COVID VAT measures: No December VAT advance payment required in 2020
- VAT considerations for services provided by Belgian companies to UK customers
- Changes in the VAT Act relating to cross-border trading in goods
- Domestic reverse charge – How does it work in Czech Republic?
- SAC rules rate of interest paid on delayed VAT refunds did not follow EU directive
EUROPEAN COURT OF JUSTICE
- Aladdin’s Magic Fails to Conjure VAT Exemption (BlackRock Investment Management (UK) Ltd (Case C-231/19))
- ECJ C-294/20 (GE Auto Service Leasing) Questions: Denial of cross border VAT refund as information was not timely provided
- ECJ C‒299/20 (Icade Promotion Logement SAS vs France) Questions: Margin taxation scheme to transactions for the supply of…
- ECJ case C-248/20 (Skellefteå Industrihus Aktiebolag) Questions: Correction of input VAT for discontinued construction project
- ECJ Case C-281/20 (Ferimet, S. L.) Questions: Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier
- ECJ case C-491/18 (Mennica Wrocławska) – Judgment (Order) – Incorrect description of the goods on the invoices
- Flashback on ECJ Cases – C-549/11 – Orfey Balgaria EOOD – Liability before services are provided when all details are known and services are…
- Flashback on ECJ Cases – C-68/92, C-69/92, C-73/92 – Concept of ”Advertising services” for VAT
- Flashback on ECJ cases – C-90/02 – Gerhard Bockemühl – No invoice needed for VAT deduction
- Flashback on ECJ cases – Joined Cases C-123/87 Léa Jorion and 330/87 EGI SA – Deduction can be refused in case of missing Invoicing…
- Flashback on ECJ Cases: C-224/11 – BGŻ Leasing sp. z o.o – Leasing services supplied together with insurance for the leased item
- Flashback on ECJ cases: C-314/17 – Geocycle Bulgaria EOOD – Order – Right to deduct incorrectly invoiced VAT even if no possibility to…
- Staff costs – The San Domenico Vetraria SpA case
- A look across the border – VAT Newsletter 45
- EU: New rules of origin for Pan-Euro-Mediterranean (PEM) countries (20 trade agreements)
- Impact of transfer pricing adjustments on EU customs valuation
- KMLZ – A look across the border – VAT news in Europe
- New VAT rules for e-commerce (B2C) as from 1 July 2021
- The first free VAT management & compliance tool for online sellers
- VAT highlights of the European Commission’s Tax Action Plan
- COVID-19: France is considering VAT rate cut
- Simplification of formalities related to distance sales (B2C) of excise products from January 1, 2020
- Federal Fiscal Court strengthens its restrictive opinion regarding retroactive
- German Brexit MOSS VAT return deadlines
- German Federal Tax Court on holding a company’s right to deduct input VAT
- New decision of the highest German tax court regarding VAT treatment of share deals (XI R 33/18, dated 18 September 2019)
- The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany
- VAT reduction as unconventional fiscal policy in Germany: Fast but heterogeneous pass-through in the fuel market
- VAT reduction in Germany only stimulates consumption moderately
- E-Invoicing – Incentives & E-books implementation launch
- Greece MyData E-Books: Digitalization of Tax Compliance – Slides SNI webinar
- Impact of Greek Tax Reform on E-Invoicing
- Real Time Invoice Reporting in Hungary (RTIR) – Slides from SNI webinar
- Reporting domestic purchase invoices list in Hungary
- Clarification 267: Correction of an incorrect invoice – right of recourse of the transferor and right of deduction by the transferee of the higher VAT
- Clarification 268 and 270: VAT rate food supplements
- Clarification 268: Payment fee ancillary to healthcare services
- Clarification 271 and 272: VAT rate for medical devices
- Clarification 282: VAT rate soil improvers
- Recent guidelines from italian tax authorities on VAT
- Recovery of late-charged input VAT following self-disclosure
- Moldova Clarifies VAT Treatment of Legal Services Provided by Non-Residents
- State Tax Service Clarifies VAT Treatment of Legal Services Provided from Abroad
- Calculation of the revised input VAT position for fire station
- No refund of VAT if bad debt and obligation to remit output VAT take place in same period?!
- Second notice of objection apparently inadmissible at court
- Supreme Court asked for instructions on determining VAT deduction in the financial sector
- VAT on all production costs is part of the basis for revision of compensated VAT
- VAT refund deadline for EU businesses gets near: claims must be submitted before 30 September
- Water Authority levy recharged to visitors campsite is part of remuneration
- Years of imprisonment for large-scale VAT fraud involving used cars
- A reduction of the VAT rate on Jan 1, 2021 would not be justified
- All VAT can be deducted from replacement cars
- Car leasing re-invoicing with no cost reduction
- Import VAT Deferral – How it works in Poland
- Ministry of Finance wants to limit the use of binding rate information
- Overview of key issues in the Polish VAT system for 2020
- Poland To Delay VAT Rate Cuts Until Economy Strengthens
- Proposed amendments intended to simplify VAT law
- SLIM VAT – Simple, Local and Modern tax in Poland – new package
- Supreme Administrative Court: Expenses related to the funeral of an employee without VAT deduction
- E-invoice government serial number requirements from January 2021 have been confirmed
- Extension of the VAT exemption on goods necessary to combat the Covid-19 outbreak
- Implementation of the E-Commerce Directive into Portuguese legislation
- July 2020 VAT return submission due by Sept 20, payment due Sept 25
- Law on Quick Fixes has been published
- Central Administrative Court – New judgment considers a Spanish branch and headquarters as separate VAT taxpayers
- Directorate of Taxes issues a tax ruling that analyzes the VAT consequences of the rent write-off made by the lessor during COVID-19
- Directorate of Taxes issues a tax ruling that analyzes the VAT treatment of the services rendered by a social network considering that the…
- 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
- The VAT bill for online commerce has been approved
- Electronic submission of Swiss VAT returns mandatory from 1 January 2021 onwards
- Import VAT Deferral – How it works in Switzerland
- ‘Fixing’ the final date for payment under construction contracts
- A simple rule – you cannot appeal to the Tax Tribunal if you have unsubmitted VAT Returns
- A VAT Did you know? VAT impact if your shop is burgled
- British Treasury denies plan to repeal digital services tax for US trade deal
- Check when you can account for import VAT on your VAT Return
- HMRC clarifies Postponed VAT Accounting requirements
- HMRC denied VAT input tax on the basis that taxable supplies were not made to the taxpayer claiming it
- How will Brexit impact VAT Managers in companies based within the UK?
- New HMRC policy papers on tax debt
- No permission to make a late appeal made 7 days late after the provision
- Peterborough Plant Sales Ltd (FTT): Whether the appellant knew that the transactions were connected with the fraudulent evasion of VAT
- Q&A: VAT impact on vouchers
- RPC’s V@ update – August 2020
- Smart Organiser Ltd (FTT): Supplies made by intermediate contractors, VATable supply of workers
- There is no such thing as a free lunch, true in VAT too!
- UK issues Brexit guidance on moving goods under the Northern Ireland Protocol
- UK Treasury Denies that Government is Considering Abolishing DST
- VAT and the Public Sector: Reform to VAT Refund Rules
- VAT Education Manual – whether an education provider is an ‘eligible body
MIDDLE EAST
AFRICA
AMERICAS
- Electronic registration and reporting regime for sales, purchases, exports, and imports of goods and services
- Electronic registration, VAT portal
- Further turnover tax on digital services, Digital Services Tax, is being considered
- New Proposal to Create Digital Contribution
- GST/QST Bad Debt Deduction: How Far Should a Creditor go in the Collection Process?
- Investment plans — Act now to collect GST details
- Investors to share data with investment plans for GST/HST compliance
- Objections and Appeals by Specified Persons
- Tax measures enacted in British Columbia
- Alberta won’t use sales tax to recover from record deficit
- Humboldt County looks to sales tax to fill in revenue gaps
- Nebraska: Supreme Court held that contractor was liable for uncollected sales tax on its service receipts
- Retailers Prepare For ‘Particularly Important’ Tax Free Holiday Weekend
- Sales tax collections up during COVID
- Sales Taxes Remain Down In July As Tourism Suffers
- Taxation is the rule; tax exemption is the exception
ASIA-PACIFIC
- 18% GST on commercial services to electricity distribution companies
- 8 GST Deadlines that ends on 31st August 2020
- A2ZTaxCorp’s Weekly GST Communique dated August 24, 2020
- Administrative rules for importers of goods claiming preferential duty rates under treaty agreements
- Cabinet clears proposal for introduction of Punjab GST (Amendment) Bill, 2020
- Central Government amends E-assessment Scheme, 2019 to conduct faceless assessments
- Change in GST Registration Procedure
- Chargeability of Rental & Interior Decoration Services under GST
- Complete & Detailed Analysis of Nature of Supply Under GST
- Complete & Detailed Analysis of Place of Supply Rules – Section 10 of GST
- Composite supplies under warranty contract, with principal supply being services; infers the term “recipient of supply” as the person…
- Finance Minister: Structural Reforms are a Key Priority of the Government
- GST e-invoicing will be mandatory as from 1 October 2020 but SEZ units are excluded
- GST Liability – Payment In Installments
- GST on additional facilities provided with accommodation services
- HC allows GST Appeal filed Manually as valid Appeal
- India introduces Transparent Taxation platform
- Industry body seeks lower GST rates on packaged food products
- Interest to be levied on cash component of GST liability: CBIC
- Introduce faceless assessment in indirect tax regime, demand textiles exporters
- Jurisprudence on levying interest under GST – Gross or Net
- Online Supply of Educational Material to Educational Institutions exempted from GST
- Provisions of Time of Supply under CGST Act 2017
- Refund of IGST on Export | Invoice mis-match Cases | Alternative Mechanism
- Reimbursement received for equipments lost/damaged while providing oilfield services is supply, liable to GST: AP AAR
- Rules of origin rejig may raise compliance burden for Indian businesses
- States to pitch for dispute resolution system at GST Council meet on Aug 27
- Supply of old and used fixed assets under GST
- Taxability of advances taken under GST Regime
- Third Country Exports under GST
- Traders write to CM over corruption in GST Department
- Turant customs- a solution for speedy clearance of goods
- Two-wheelers may become cheaper by up to Rs 10,000 if GST rate reduced to 18%
- Warranty Services with Volvo Bus Supply is Composite Supplies: AAAR
- Exemption of VAT on printed media starting in August
- Government to Bear Newspaper VAT Starting August
- Guide on taxation of digital services by foreign service providers
- Malaysia Customs Agency issues GST Guide on declaration and adjustments in English