In this Christmas and Holiday Season, I couldn’t be happier to be back on this platform. Usually, when year-end approaches, we try to review what the important markers of the year were. Today, I would like to highlight a few of these markers which occurred in value-added tax (“VAT”) in 2021. They were long awaited, like a prophecy and a promise, to us humankind!
While 2021 was still not a normal tax year due to the devastative effects of Covid-19, many governments around the world extended and/or presented additional VAT relief measures, such as reduced VAT rates on goods and services, reduced VAT interest rates on payments, extension of deadlines for VAT returns and payments, etc.
- New rules on VAT rates
- E-Commerce Package
- SK Telecom (C-593/19)
Source Legaltoday
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