European Union Brexit: How to get ready for the end of the transition period – Guide on Tax & Customs Requirements issued by the European Commission 01 October 2020
Poland Senate against postponement of return of VAT rates to the level of 22 and 7 percent 01 October 2020
Germany The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18 01 October 2020
European UnionRomania ECJ C-501/19 (UCMR – ADA) – AG Opinion – Collective management of copyright on musical works 01 October 2020
Costa RicaCyprusGreeceIndiaItalyPolandWorld The start of a new month …. significant changes/requirements per Oct 1, 2020 in Poland, Greece. Italy, India, Costa Rica and Cyprus 01 October 2020
France First application in France of the ECJ’s Mercedes Benz Financial Services UK case law 01 October 2020
United States Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses 01 October 2020
Guatemala Recent VAT changes in 2020 – Changes related to recovery of input tax credits 01 October 2020
Spain Spanish criterion regarding the verification of VAT credits corresponding to statute barred fiscal years 01 October 2020
Switzerland 25 years of Swiss VAT – What a journey! Part 3: If Switzerland was in the EU… 01 October 2020
Romania The reverse-charge mechanism for supplies susceptible to fraud was extended until 30 June 2022 01 October 2020
Croatia Proposal for to authorize Croatia to continue the registration threshold of 45k EUR until end of 2024 01 October 2020
Malta Proposal for to authorize Malta to continue the registration threshold of 20k EUR until end of 2024 01 October 2020
BelgiumEuropean Union ECJ Case C-405/19 (Vos Aannemingen Bvba) – Judgment – VAT exemption immovable property; Input VAT deduction 01 October 2020
European UnionUnited Kingdom Withdrawal Agreement: European Commission sends letter of formal notice to the United Kingdom for breach of its obligations 01 October 2020