VATupdate
VAT

VATupdate Newsletter Week 34 2021

Welcome to this week’s VATupdate Newsletter.

I always say that VAT is the most exiting tax there is. Where my colleagues from the Corporate Tax Department talk about numbers and pivot tables and annual accounts, a VAT person gets involved in the real heart of a business. What type of products or services are produced, created and sold? How is this done? Who are the customers and suppliers? What are people actually doing in the organisation?

Perhaps Transfer Pricing comes a bit close, as also there the actual business activities and the roles and responsibilities of the people are important.

But secretly I know that there is something out there that is also a lot of fun: Customs Duties. Or, maybe even more: Excise Duties! I will never admit it of course, but excise duties are really interesting. Perhaps it’s because excise duties are levied on all the fun bad things in life: driving, smoking and drinking.

In this newsletter you will find several posts on taxes on alcohol. But also taxation on marijuana, and on meat. Ok, that last one is not really excise. But in all cases, governments are not only using tax to collect money, but they are using the fiscal rules more and more to steer behaviour, and to use the rules as well as the powers of tax authorities to obtain information and gain access to people’s lives. It’s how they got Al Capone, after all… Is fiscalization the future?

Make sure you don’t miss our ECJ Flashback series, in which we highlight ECJ cases from the past. And don’t forget to click on our sponsors, so that our website can remain up and running.

‘Nuf said, just read the whole newsletter. There’s plenty of fun stuff in there. Mostly VAT, which some flavours of other branches of the indirect tax tree.


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