Netherlands VAT group: economic link exists even though a substantial part of the transactions takes place with third parties 15 October 2020
European Union ECJ C-677/19 (Valoris vs. RO) Judgement: Repayment period of one year for EU breach allowed, as long as it also applies for local breaches 15 October 2020
Saudi Arabia GAZT publication (in Arabic) regarding the VAT treatment of services provided to non-GCC residents 15 October 2020
European UnionUnited Kingdom E-Commerce 2021: Big changes to VAT compliance requirements within EU and UK 15 October 2020
European Union ECJ 562/19 & C-592/19 – AG Opinion- Polish tax on the retail sector and the Hungarian advertisement tax do not infringe EU State aid rules 15 October 2020
European UnionPoland ECJ case C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts 15 October 2020
India Gujarat HC quashes Order for Cancellation of Registration as no date was fixed for hearing and no reply was awaited by Authority 15 October 2020
United Arab Emirates Clarifications of VAT rules regarding VAT-free special offers and VAT registration of sole establishments 15 October 2020
Cyprus Cyprus Tax Department Issues Implementing Directive on Reverse Charge for Certain High-Value Goods 15 October 2020
United Kingdom UK Border Controls Post-Brexit – What you Need to Know About Importing Goods 15 October 2020
Netherlands Management activities partnership of medical specialists can share in the VAT exemption 15 October 2020
Peru Tax authorities address merger of nonresident entities with one entity having a PE in Peru 15 October 2020
United Arab Emirates Clarifications of VAT rules: VAT-free special offers & VAT registration of sole establishments 15 October 2020
World Summary and initial analysis of Pillar One Blueprint: tax challenges of the digitalization of the economy 15 October 2020