It was an exiting week, with several ECJ cases coming out, one of them covering the always tasty topic: fixed establishment! We always get a bit ‘tickled’ when we read these cases. It stimulates us to read more and to understand what is written.
The latter is not always that simple. Especially with case-law it can be tricky to get the jest of the story right. At those moments, we sometimes long for the extra brainpower that Hollywood promises us in sci-fi movies.
At least we think it comes from Hollywood; the myth that humans only use 10% of their brain. And that’s what it is, a myth. The truth is that we use all of our brain all of the time.
Do we use our full brain capacity? Yes, we do.
There are many scientific explanations that show us that our brains are always fully used. Experiments with PET scanes and other methods show that that large areas of the brain—far more than 10 percent—are used for all sorts of activity, from seemingly simple tasks like resting or looking at pictures to more complex ones like reading or doing math. Scientists have yet to find an area of the brain that doesn’t do anything.
Obviously, this is bad news for anyone hoping to find the secret to becoming a genius overnight. The good news, though, is that hard work still works. There is plenty of reason to believe that you can build brainpower by regularly working at challenging mental tasks, such as playing a musical instrument, doing arithmetic, or reading a novel. Or reading ECJ case-law about VAT.
If you have the final solution as to when a fixed establishment exists or not, please let us know. Until then, we just give you all the latest news, including the commentary and opinions of all of you that is using his or her brain and shares his or her VAT-thoughts with us and the rest of the world.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
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WORLD
- Job opportunities: Internship at VATupdate.com
- Job opportunity: VAT specialist (ALL VAT, Netherlands)
- Job opportunities in Belgium, Brazil, France and Netherlands
- Tax Calendar for US, Europe, and Canada!
- Digital consultant’s guide to sales tax, VAT, and GST
- Why ESG and TAX is the music of the future?
- UN Tax Committee Approves Digitalized and Globalized Economy and Indirect Taxation Work Plans
- Global shift to prefilled VAT / GST returns
- EY Green Tax Tracker helps you monitor evolving sustainability tax policies across the globe
- Paper: Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy
- OECD: New tool provides insights into digitalisation practices and initiatives for 76 tax administrations
- E-invoicing Regulations World Map
- VAT TV April 2022 global news & views
- Why government mandated e-invoicing is creating a new reality for businesses
- Digital taxes around the world
- OECD publishes digital platform VAT/GST reporting template
WEBINARS / EVENTS
AFRICA
- Ghana Publishes Electronic Transfer Levy Act 2022
- Revenue Authority clarifies the VAT obligations of non-resident electronic service providers
AMERICAS
- State-level sales tax (ICMS) reporting by banks and financial institutions
- São Paulo defines new ICMS model for electricity transactions in the free market
- Tax provisions in federal budget for 2022
- Miners be aware: New GST/HST measures announced for cryptoasset mining
- Maryland Exempts Various Products from Sales Tax
- US e-invoicing pilot
- 3 Surprising Nexus Triggers You May Not Be Aware Of
- Deadlines galore: One of the biggest challenges of sales tax
- 2022 Sales Tax Holidays
- State and Local Tax Burdens, Calendar Year 2022
- Switching to a consumption tax would be a regressive tax change
- The Evolving Taxability of SaaS
- 8 Common Multi-State SUT Registration Issues (& How to Avoid Them)
- What are the real impacts of not being compliant?
- Ozark County voters to decide on internet sales tax
- Items subject to sales tax (Kentucky)
- US sales tax for eCommerce: How to comply
- How to prepare a sales tax return
- Understanding use tax
- How to choose a sales tax software solution
ASIA-PACIFIC
- China Streamlines Tax Declaration Forms For Indirect Taxes From 1 August 2021
- Copper Scrap Supply and Demand Declined due to Pandemic and New VAT Policy
- Revised 2021-2022 National Budget: Changes to the ctaegories of VAT rates
- Fiji Tax Authority Issues List of Prescribed Services Subject to 15% VAT
- India Finance Act 2022 Approved and Published
- Various functionalities made available for Taxpayers on GST Portal in March, 2022
- Fruit-based fizzy drinks to draw 40% rate under GST after Gujarat ruling
- Goa to recommend status quo on GST rate rationalisation, says Minister
- GST rate for COVID-19 medicines pegged at 5% GST: Govt
- Rajasthan Govt. issued circular regarding the correct submission of returns under GST
- GoM for GST reforms pushes for rigorous enforcement
- Year End Activities From A GST Perspective – The Compliant Road Ahead
- Pizza toppings: Bringing science into GST!
- Professional, Technical, and Business Services in Relation to Mining Operations Attract 18% GST: AAR
- Transportation of parcels by GSRTC in its Buses attracts 18% GST: AAR
- GST Council did not recommend reducing GST on health insurance: FM
- GST Updates – April 2, 2022
- GST Updates – April 1, 2022
- GST collections hit all-time high in March at ₹1.42 lakh cr
- A2ZTaxCorp’s Weekly GST Communique dated April 04, 2022
- ‘Ready to eat’ popcorn in retail packages attracts 18% GST: AAR
- GST on COVID-related medicines, instruments reduced from 12% to 5 percent
- Indonesia Planning to Implement Carbon Tax in July 2022
- Government to start slapping VAT on peer-to-peer lending, e-wallet services
- Indonesia imposes VAT on e-money top-ups
- MOF Issues Ministerial Regulation Clarifying Tax Treatment of Digital Currency Transactions
- Indonesia to impose VAT, income tax on crypto assets from May
- Indonesia announces 0.1% Crypto VAT
- Tax Obligations for Non-Resident E-Commerce and Digital Service Platform Providers
- Tax obligations for non-resident e-commerce and digital platform providers
- New Zealand Publishes Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Act 2022
- Consultation on GST apportionment rules and the gig economy
- GST Act gets some amendments
- Inland Revenue revisiting GST apportionment
- Are certain services supplied by airport operators to international airline operators zero-rated?
- Royal assent for omnibus tax law
- Ministry of Finance proposes extension of VAT deadlines
- Vietnam VAT on digital services update
- Are software maintenance services subject to VAT?
EUROPE
- ECJ C-228/20 (I GmbH) – Judgment – VAT exemption for private hospital that is not governed by public law and has no agreements with health…
- New ECJ VAT case: C-232/22 (Cabot Plastics Belgium): Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll…
- C-697/20 (Dyrektor Izby Skarbowej w L.) – The European Court of Justice has issued a preliminary ruling on Polish VAT rules for agricultural activities
- ECJ C-668/20 (Y GmbH) – Judgment – Customs case – Classification of ‘extracted vanilla oleoresin’, concept of ‘aroma’
- ECJ case C-489/20 (UB) – Judgment – Customs/Excise case – Goods unlawfully introduced into the customs territory
- ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international…
- ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis
- Commentary on ECJ Berlin Chemie (C-333/20): subsidiary is not a permanent establishment for VAT purposes
- Commentary on the case C-333/20 (Berlin Chemie A. Menarini SRL) – Established or not? A new favourable development in the VAT FE saga!
- Late payment interest on overdue VAT liabilities – An overview of a selection of EU countries
- VAT refund abroad: Avoid errors in your request!
- New EU rules allowing reduced VAT rates lead to domestic rate changes
- Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)
- Foreign subsidiary is not a permanent establishment for VAT
- Conviction after EPPO probe into €23m cross-border VAT fraud
- EU Commission Urges Malta, Austria, France to Improve VAT Audits
- EP draft report on the impact of new technologies on taxation: crypto and blockchain
- EP draft report on proposal re optional reverse charge and Quick Reaction Mechanism against VAT fraud
- Commission publishes recommendations to improve VAT revenue collection and make life easier for businesses
- Will The EU Succeed in Making VAT Compliance Easier?
- EU Payment service providers’ seller 2024 VAT reporting – regulation adopted
- Quarterly Return And Payment Via The VAT One Stop Shop (OSS) By 30 April 2022
- Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers
- VAT in e-commerce: the Commission takes a step further in the fight against fraud
- EU – Fifth round of sanctions against Russia
- EU reduced VAT rate freedoms adopted – 6 April 2022 in force
- What you must know about EU VAT if you have customers in Europe
- EU Council approves fundamental overhaul of VAT rates
- Applications For Refund Of 13th Directive VAT – Deadline 30 June 2022
- Dropshipping & VAT 2022: examples, special regulations, and exceptions
- Survey Vienna University to elicit information on their experience with Intra-EU VAT disputes
- What Does the EU VAT Actually tax?
- Minutes of the 119th meeting of VAT Committee (held in November 2021)
- EU backs PEPPOL CTC e-invoicing from Oct 2022
- The invasion of Ukraine and the effect on the customs landscape
- There is an agreement to avoid double taxation of VAT in e-commerce
- Goods subject to EU sanctions in connection with the war in Ukraine
- Belarus Exempts Imported Long Haul Vehicles from VAT in 2022
- Belarus Increases VAT Rate on Electronic Communication Services
- Online stores will pay taxes on goods in the country where the buyer lives
- Belgium Extends Reduced VAT Rate for Masks and Hydroalcoholic Gels and Provides Reduced Rate for Natural Gas, Solar Panels, and Others
- VAT on bicycles will not be reduced
- Guidance regarding amended VAT exemption for medical professions and hospitals
- Govt cancels VAT reduction on bicycles because they are ‘too expensive’
- Royal Decree re VAT rates and the classification of goods and services at those rates with regard to bicycles and electric bicycles
- NFT trade must be considered as a supply of services subject to VAT
- Proposal to extend the reduced VAT rate for demolition and reconstruction of residential property until the end of 2024
- VAT reduction for solar panels, solar boilers and heat pumps
- Belgian VAT rate cut for (e-)bikes reversed!
- Temporary tolerance for VAT deduction methods for company cars extended
- French specifications for B2B e-invoicing (version 31 March 2022)
- E-invoicing and e-reporting in 2024 in France
- VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion
- VAT to zero on petrol and food not possible
- German Federal Fiscal Court: In-game transactions are not within the scope of VAT
- In 2021, a special VAT audit led to an additional result of EUR 1.31 billion
- VAT refund on investment property – Characterization of a company as manufacturing (handicraft) – Activity of printing of stickers, cards, posters, books,…
- VAT reductions on food products mulled
- Ruling 183: Interventions for the redevelopment and redevelopment and defense of the coastline and the built-up area of a municipality
- Ruling 184: Services aimed at the mitigation of hydrogeological risk to protect the primary road network
- Annual VAT returns in Italy: what do you need to know
- Ruling 181: VAT Variation Notes – Failure to file for bankruptcy debts
- Payment service for motorway taxes through PagoPA – Treatment for VAT purposes
- VAT paid by passive permanent establishment is deductible
- Sales of on-board equipment: when they are not taxable for VAT purposes
- Ruling 167: VAT – Sale of instrumental property registered in the cadastral category F/4
- Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships
- Ruling 174: Supply of on-board equipment carried out in favor of persons not having the status of “shipowners
- Ruling 175: Right to deduct, non-payment of invoice, obligation to invoice, obligation to pay invoices
- Italy VAT Guide
- VAT and high seas boats
- Old portal for online submissions in the Netherlands re-opened
- DAC7 tax transparency guidelines for income generated by digital platforms
- VAT return is possible without eHerkenning after calling the tax authorities
- No reduced VAT rate for private theme parties
- €500m VAT windfall for Dutch pension funds in new DC system
- Additional assessment for excise duty is also justified in the event of no criminal prosecution
- X bv is taxable person despite outsourcing management tasks
- Taxable supply if private individuals pay with a voucher from platform
- Simplify your VAT when selling B2C via The Netherlands: defer your import VAT and register for OSS
- Positive VAT developments under the new pension system announced in the Future Pensions Act
- The VAT Compensation Act – documentation requirements for private companies
- Loss on outstanding receivable. Questions about the claim have changed in nature to financial assistance
- Reimbursement for “double paid” VAT
- Green light for Mandatory E-Invoicing in Poland from 2023
- Poland Will Make B2B Electronic Invoicing Mandatory
- National System of e-Invoices. MF webinar on the KSeF Taxpayer Application (April 7, 2022)
- Poland won against the European Commission before the CJEU regarding the exemption from excise duty on energy products
- The head of KAS signed the first agreement under the Cooperation Program
- Poland Moves Towards Mandatory E-Invoicing with EU Derogation and e-Invoicing App Testing
- Information brochure and documentation on the logical structire of E-Invoice KSef
- There is the consent of the European Commission for the obligatory e-invoice in Poland
- Poland: one step closer to the mandatory e-invoicing
- Update on mandatory use of electronic invoices, VAT implications
- Poland Moves Towards Mandatory E-Invoicing with EU Derogation and e-Invoicing App Testing
- Poland will implement mandatory electronic invoicing in the so-called National System of e-Invoices (KSeF)
- Reform of VAT rates begins: What are the steps for Romania?
- First favorable and final decision issued by Romanian court on the subject of Fixed Establishment
- Romania introduces E-Invoicing using the Central Platform RO-EFactura
- Online stores will pay taxes on goods in the country where the buyer lives
- individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer
- VAT for online cinemas proposed to be reduced to 10%
- VAT exemption for imported medical devices requires registration certificate
- Russia Recommends VAT Reverse Charge on Electronic Services from Foreign Providers
- Russian tax authorities recommend withholding VAT on B2B e-services in light of sanctions
- Transfer of rights to most of the intellectual property within the framework of a franchise exempt from VAT
- Ministries working on zeroing VAT in the civil ship repair industry
- Facilitation of manufacturers by abolition of import VAT on components produced outside Russia
- VAT declaration for the 1st quarter of 2022: new form, sample filling
- Cancellation of VAT for ship repair on agenda in Russia
- Zero VAT rate for tour operators postponed
- Initiatives to relieve cinemas during sanctions
- Request to Russian Ministry of Finance to abolish VAT on books and printed publications
- VAT on used car sales may be canceled in Russia
- Obligations of the taxpayer of fiscalization in case of a broken POS or no internet connection
- Video instruction on how to open an account on the e-Invoice system
- Decree-Law Extending Temporary Tax Cuts for Electricity till June 30, 2022
- Spanish White Book VAT and wider tax reforms
- Agreement on implementation Plastic Tax in Spain as of Jan 1, 2023
- Mandatory Spanish eInvoicing on the horizon
- Postponement of change of accounting period for VAT to or from tax year
- Swedish Tax Agency proposes to expand option for VAT taxable lease
- VAT Health Check: Entitlement to and documentation of the import VAT deduction in the VAT return
- Preliminary drafts about methadone and heroin dispensing
- Turkey Tax Agency Seeks Comments on Draft Communique to Amend VAT Rules
- How to Electronically Invoice in Turkey
- Preferential import of goods due to the war: details from the State Tax Service
- Customs clearance of cars during the war: what vehicles can be imported
- Consequences of VAT when choosing the EP rate of 2%: a new explanation of the State Tax Service
- When to charge conditional VAT on health care when choosing the EP at the rate of 2%, and when not: explains the State Tax Service
- How to charge VAT on transitional transactions when choosing an EP at the rate of 2%?
- How are transactions for the supply of defense goods subject to VAT for the period of martial law?
- How to make an invoice for a single buyer at a rate of 2%?
- Nuances of VAT taxation on the supply of defense goods
- How should a 2% VAT payer report VAT after the war?
- Motoring costs – A guide
- Overseas holiday lets: A warning
- Revenue & Customs Brief 7 (2022): Claiming a repayment of overpaid import VAT on dental prostheses
- UK Parliamentary committee calls for development of UK Carbon Border policy
- FTT: Claim for repayment of VAT wrongly paid
- FTT: Whether Ablessio principle only applicable to party committing VAT fraud itself
- VAT treatment Changes to the installation of Energy Saving Materials
- FTT: VATA 1994, section 73 – food and drink for take-away, eat-in, and deliveries
- FTT: Input tax disallowance – Kittel – taxpayer ran “cash and carry” alcohol business
- FTT: Zero rating – General item no. 1 of Group 1 Schedule 8 VATA – confectionery – cakes – flapjacks
- FTT: Partial exemption – Recovery of residual input tax
- Importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation
- HMRC: Guidance Plastic Packaging Tax: steps to take
- HMRC: VAT records for Making Tax Digital
- Y4 Express Ltd – Upper Tribunal decides that input VAT on postage payments was not recoverable
- Phase Three of Making Tax Digital for VAT
MIDDLE EAST
- UAE and Israel signed a Free Trade Agreement
- VAT Applicability on Supply of B2B Passenger Transportation Services in UAE
- How do you deal with VAT on expenses like mobile phones, airtime, and data packages made available to employees?
- ‘Systems for VAT refund scheme for tourists are ready’
