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Zampa Debattista VAT Newsletter – Q1 2022

Learn about the most recent VAT changes in Malta & the EU:

  • CfR – 2021 Annual average Exchange Rates of the Euro – 01/02/2022
  • Government Notice No. 189 published in Government Gazette – 11/02/2022
  • Administrative Review Tribunal
  • Court of Appeal (Civil, Superior) Case No 91/2012LM & Case No: 453/13/1 SM – XXX vs Direttur Generali tat-Taxxa fuq il-Valur Mizjud – 26/01/2022
  • Court of Appeal (Civil, Inferior) Case No 320/2012 – Ruben Farrugia vs Direttur Generali tat-Taxxa fuq il-Valur Mizjud –23/03/2022
  • New proposed VAT exemption certificate (Annex II of CIR 282/2011)
  • Call for feedback on plans to bring the EU VAT rules into the digital age
  • VAT revenues for Member States for on-line purchases under IOSS
  • VAT Committee Meetings
  • Document A – Taxud.c.1 (2022) 1657365 – no. 1036 – regarding a proposed solution to regularise double taxation under the Import OSS scheme.
  • Case C-513/20 – Termas Sufurosas de Alcafache SA– 13/01/2022
  • Case C-9/20 – Kollaustrasse – 10/02/2022

Source: zampadebattista.com

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