Last week, on 21 June 2022, it was the longest day of the year, also referred to as the summer solstice. It’s the first day of the summer, and the day with the most hours of sunlight during the whole year, in certain areas over 15 hours of daylight.
What flavour do you want your solar panel to be?
That’s nothing of course compared to the North Pole, where the sun is up for 6 months. The sun rises at the North Pole on the Spring Equinox, approximately March 21, and the sun rises higher in the sky with each advancing day, reaching a maximum height at the Summer Solstice. That’s why a colleague once said that he took ‘a vacation to the sun’ and showed his vacation pictures where he was only wearing warm cloths.
The sun is a constant source of energy. Every day, more people put solar panels up their roofs and start producing electricity. Quite a shock (pun intended) for the tax authorities. Because all these persons became at once taxable persons for VAT, for supplying electricity.
Whish is, of course, a useful thing, with the increasing amount of electric cars etc. But did you know that humans are not the only ones using electricity? Spiders can use electricity as well.
Spiders have no wings, but they can take to the air nonetheless. They’ll climb to an exposed point, raise their abdomens to the sky, extrude strands of silk, and float away. This behaviour is called ballooning. It might carry spiders away from predators and competitors, or toward new lands with abundant resources. And they do this by using the Earth’s electric field, launching themselves into the air.
Back to the solstice: in Sweden, people celebrate the summer solstice by eating the first strawberries of the season. We prefer strawberries with whipped cream and chocolate.
Have a great week!
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 in Belgium, Germany, Hungary and the Netherlands
- Job opportunities in Belgium, Czech Republic and Ireland
- Job opportunities in Malaysia, Sweden and United Kingdom
- Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging Economies
- 5 Key Takeaways from the “State of Indirect Tax” event
- 7 Risks of VAT Non compliance
- Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies
- The rise of mandatory e-invoicing – and why tax is critical for compliance
- Carbon Taxes and the Future of Green Tax Reform
- Peppol 5-corner model pilot to help tax authorities tackle VAT fraud
- Update on tax control framework requirements
- What is e-invoicing?
MIDDLE EAST
- Saudi Arabia 2023 mandatory e-invoices (FATOORAH) update
- Saudi Arabia increases customs duties on certain goods
- Saudi Arabia Relaunches COVID-19 Penalty Exemption Initiative
- Saudi Arabia relaunches tax amnesty initiative
- Tax Amnesty Scheme for taxpayers
- GAZT announces a Tax Amnesty Scheme for taxpayers beginning 1 June to 30 November 2022
- How we can go wrong in determining VAT Treatment
- VAT imposed on gold items, jewellery
- Public clarification on Gold – Making charges
- A Guide to the VAT Treatment of Labour Accommodations in the UAE
- FTA: Clarification Public Tax Excise EXTP007
AFRICA
- VAT: Invoice, Accounting and Filing in Nigeria
- Nigeria’s State Governments Not Subservient to FG
- ‘VAT, Miscellaneous Charges Crippling Airlines’ Operations’
- Manufacturing sector leads as VAT rises to N588.59bn in three months
- Uganda Budget Speech for Financial Year 2022/2023 Delivered
- Uganda Announces VAT Changes In Budget
- Uganda to charge VAT on Facebook, Netflix, Uber and Amazon
AMERICAS
- Reminder of provincial sales tax obligations of marketplace facilitators (British Columbia)
- Canada Tax Agency Updates Guidance on GST/HST New Housing Rebate
- Government Implementing VAT Withholding Rules for Certain Digital Services Intermediaries
- Chile Tax Agency Clarifies VAT on Intermediary Tourism Services
- Paraguay MOF Announces Counterproposal for Alternative Limit on Food Expense VAT Deduction
- Paraguay MOF Announces Proposal to Reduce VAT for Transport Sector
- CBP and FLETF issue guidance for importers under ‘Uyghur Forced Labor Prevention Act’
- Update to the California partial manufacturing sales and use tax exemption
- Pennsylvania: Retailer’s information on Sales & Use Tax, …
- IRS announces Superfund chemical excise tax rates
- Kentucky DOR Summarizes New Law Subjecting More Services to Taxation, Including Some…
- How to Manage Sales Tax in DtC Shipping
- Four years since Wayfair: A trend takes hold
ASIA-PACIFIC
- Transfer pricing adjustments and customs obligations
- Federal Court publishes decision in Landcom goods and services tax case
- Notional GST: ATO publishes dispute resolution approach for government entities
- ATO guidance: Business tax deductions
- GST and changes in use of residential premises
- GST fraud crackdown: ATO-led taskforce executes raids across the country
- Changes to withholding of VAT on supplies of goods and VAT exemption for certain manufacturers
- NBR makes VAT registration easier for firms
- China launches first collaborative TP administration pilot program between Customs, Tax…
- China refunds over 1.6 trillion yuan of VAT credit
- CBP and FLETF issue guidance for importers under ‘Uyghur Forced Labor Prevention Act’
- TDS Credit cannot be denied due to Wrong Mentioning of PAN by Deductors: ITAT
- VAT Dealer opting Composition Scheme cannot be subject to Regular Assessment: Telangana HC
- GST Compensation to States gets a Four-Year Extension
- Supply of Accommodation and Food under Vocational Programme are Two Distinct Supplies, rules AAR Read
- GST council to approve 6th e-invoice generation portal
- Restrictions on Import of Plastic Products: CBIC issues Instructions
- Cenvat credit cannot be denied merely because invoice in original is not available – CESTAT
- GST Exemption cannot be Extended to Vehicle Insurance Policy by Govt Authority for Vehicles Used for…
- GST Compensation Cess levy extended till 31/03/2026
- Service Tax cannot be imposed on value of material supplied to Client: CESTAT
- Officers committee suggests deferment of decision on levying GST on crypto
- Taxability of Reimbursement of expenses under Service tax and GST
- GST council to approve 6th e-invoice generation portal
- GST: Fitment Company recommends GST Rate Changes, Exclusion of Certain Items from Exemption List
- India Issue Guidelines for Withholding Tax on Virtual Digital Assets
- Issuance of Invoices without Movement of Goods resulted in Confiscation: CESTAT upholds Penalty
- Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT
- Indirect Tax Weekly Digest – 22 June 2022
- Short-Payment of Invoices can be treated as Business Loss even If Claim is not substantiated with Specific Invoices: ITAT
- Uniform procedures for GST refund claims
- Absence of GST Tribunal Deprives Assessee’s Right to Statutory Remedy: Patna HC refuses to Stay Order, Grants Partial Relief
- GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC
- GST: Madras HC Orders to release Detained Vehicle since Proper Officer failed to Issue Notice
- GST Exemption can avail for consideration received in the form of Grant for the Services undertaken for Governmental Authority: AAR
- Movement of Goods between Two Units under same GST Registration shall not be ‘Supply’, No GST: AAR
- VAT Dept Expected to Raise Interest Demand for belated Tax Payments within a Reasonable Time: Madras HC
- A2ZTaxCorp’s Weekly GST Communique dated June 20, 2022
- 47th GST Council Meeting likely to discuss changes w.r.t. E-commerce, SCN jurisdiction of Officers and NAA, for ease of business
- GST Council likely to allow amendments to GSTR-3B
- Unjust Enrichment does not Apply If GST is Later Refunded to the Customer – Bombay High Court
- Interest on Delayed Payment/ Reversal of ITC of GST
- Expansion of excise duty on sugar-sweetened beverages postponed
- Sales tax exemption on purchase of passenger cars ends 30 June 2022
- New Zealand Tax Agency Issues Technical Decision Clarifying GST Treatment for Private Recreational Activity
- New Zealand Tax Agency Explains Zero-Rated GST for Specific Airport Services
- E-invoicing in the Philippines in a Nutshell
- Lawmaker to refile bill removing VAT on power prices
- Marcos eyes VAT from partially-processed ore exports
EUROPE
- ECJ C-365/22 Belgian State (Questions) no further details known yet
- ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration?
- Flashback on ECJ cases C-17/01 (Sudholz) – Flat-rate limitation of the right to deduct VAT on vehicles not used exclusively for business purposes
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Transactions in shares, interests in companies or associations, debentures and other securities (Art. 135(1)(f))
- Agenda of the ECJ VAT cases – 4 Decisions untill July 14, 2022
- ECJ: AG Opinion Case No. C-1/21 (MC)-Liability of a company acting in bad faith results in its being deprived of assets and could not pay its interest tax debts
- ECJ C-570/20 (BV) – Judgment – Duplication of proceedings and penalties of a criminal nature satisfied by national rules
- Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition
- Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual…
- Flashback on ECJ cases C-269/00 (Seeling) – Use for private purposes of a taxable person of a home in a building that fully belongs to a business
- Flashback on ECJ Joined Cases C-217/15 & C-350/15 (Massimo Orsi & Luciano Baldetti) – No prohibition of double punishment of company and director for VAT…
- Flashback on ECJ cases C-78/00 (Commission v Italy) – Refunds of VAT cannot be made by issuing State loans
- Flashback on ECJ Cases – C-259/11 (DTZ Zadelhoff) – Mediation in the transfer of…
- Flashback on ECJ cases C-437/13 (Unitrading) – Proof of the origin of imported goods…
- Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a deemed taxable transaction
- Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers
- Flashback on ECJ Cases – C-395/09 (Oasis East) – No exclusion of VAT deduction if Trading partners are established in a tax haven
- Flashback on ECJ cases C-33/03 (Commission v United Kingdom) – No right to deduct VAT on certain supplies of motor fuel to non-taxable persons
- EU Mulling VAT Exemption For Cross-Border Rail Journeys
- European VAT Refund Guide 2022
- Intrastat guide 2022
- European Parliament adopts carbon legislation package, final negotiations with EU Member State representatives expected soon
- Reverse charge penalties: which Member State is the penalty champion? Published on June 23, 2022
- Expiry of the customs debt vs VAT and excise duty
- “Mega-trends and their impact on taxation”: Online Event by European Commission
- CBAM: Parliament pushes for higher ambition in new carbon leakage instrument
- European Commission Consulting on Draft Implementing Regulation for DAC7
- Commission unveils new approach to trade agreements to promote green and just growth
- The end of insurance and banking without VAT could be near
- European Council takes action to ensure green transition is fair and inclusive
- The L’Oréal principle: How the EU leverages its single market for its trade policy objectives
- ECOFIN Adopts Conclusions on the Work of the Code of Conduct Group (Business Taxation)
- EU VAT in the Digital Age reforms update
- EU and Norway to expand VAT fraud prevention
- EU Deepening Cooperation with Norway in Fight Against VAT Fraud
- Hardcopy VAT quarterly account statements to be withdrawn for most taxpayers
- FAQ on VAT treatment of furnished accommodations
- Hardcopy VAT quarterly account statements to be withdrawn for most taxpayers
- Circular 2022/C/61 on the exemption from the tax on medical care provided by certain persons and on…
- Belgium Announces Summer Holiday 2022 Extensions for VAT Declarations
- Administration clarifies new rules regarding the provision of furnished accommodation
- Ghent Court of Appeal confirms that a fine of 15% for non-payment is disproportionate
- VAT return and intra community sales listing : extended filing due dates for the summer period
- Obligatory store registration in the new fiscalization model in the Republic of Srpska
- In the Republic of Srpska, customers will soon be able to digitally check fiscal receipts as well as report taxpayers
- Croatia Tax Agency Clarifies Special VAT Procedures for Travel Agencies, Tour Operators From…
- Croatia Tax Agency Clarifies Non-Application of VAT Exemption for Independent ATM…
- Czech Republic Lower House Considers Bill to Amend VAT, Income Tax Act Due to War, Coronavirus
- Czech Republic MOF Announces Additional Tax Measures
- Last year’s VAT waiver on electricity and gas was illegal
- Transfers under reverse charge
- New VAT rules regarding transport services
- Interest surcharges for tax corrections, including for VAT, enacted
- Indirect tax developments in Finland
- Written confirmation required to apply VAT exemption or refund for supplies to the armed forces in…
- FTA repeals several provisions of DST guidelines
- Banking and financial transactions – Taxable transactions on option – Terms of exercise, operation and revocation of the option
- Filing deadline and payment of tax on electronic contact platform operators for transport services
- VAT on margin – condition of identity – land base of a building
- Government updates E-invoicing FAQs
- VAT treatment of the services of stock exchanges and other trading platforms for financial products –…
- VAT registration in Germany
- Correction of import VAT deduction
- VAT exempt transactions concerning payments and transfers in the case of “stadium…
- Provision of prostitution rooms VAT-exempt rental?
- Refusal of input tax deduction and tax exemption in the case of participation in tax evasion (§ 25f UStG)
- VAT treatment of payments in connection with EU framework programs
- 24% for masks and antiseptics from July 1 – and other rate changes
- Reduced VAT rate for tickets, catering services, gyms, dance schools and non-alcoholic beverages is extended until the end of 2022
- Force majeure – Cancellation of a fine for late submission of VAT return due to illness of the…
- Upgrading or replacing the cash registers in Greece
- 616/2022: Photovoltaic park considered as services related to immovable property
- Circular A. 1074/2022: new form for intra-community distance sales of goods and the supply of…
- Extended VAT exemption and 10% rate for healthcare
- A new group of taxpayers will be brought into the scope of e-invoicing
- Reverse charge for tablets and mobile phones extended until 2026
- VAT numbers: Myfoglio launches the flat rate offer for electronic invoicing
- VAT rates and tax credits in the gas sector
- VAT refunds – Guarantee – direct assumption of the obligation
- Exemption for transactions with EU armed forces, similar regime as for supplies made within NATO
- Options for taxpayers about new changes in fiscalization in Lithuania
- Bill XIVP-1309 (2) regarding the VAT rate for the supply of firewood and wood products for heating,…
- Lithuania Parliament Considers Bill to Reduce VAT on Food Products
- Purchasing IT and software services securities dealer not a VAT-exempt financial (brokerage) service
- Additional management service doctor’s partnership exempt from VAT
- Compensation of VAT costs secondments partnerships suitable education: too short-sighted
- Violation of the EU defense principle remains without consequences
- Asset management services for company pension fund exempt from VAT
- Dutch VAT Guide
- Additional management service doctor’s partnership exempt from VAT
- Claim your Dutch VAT over 2021 before 1 July 2022
- Appeals still inadmissible due to late motivation
- No reduced VAT rate for online sports services
- Project development and VAT-free transfer of rented new property
- Government Clarifies VAT Guidelines Establishing Reduced VAT Rate for Specific Services
- No reduced VAT rate for online sports platform
- Interest escrow account as exempt turnover affects pro rata
- Insufficiently plausible that the car was used for business
- Collection transactions for X-border goods transport within the EU – “Mededeling 38”
- Interest received by the notary’s office on a escrow account in pro rata
- Marketmaker owes reverse charge VAT on purchased electronic connection with exchanges
- Self-billing no reason for additional charging to the billing party
- Transfer of inventory not proven, no offense fine
- Regular rate of turnover tax applicable to large choir projects organized by a conductor
- EU and Norway to expand VAT fraud prevention
- EU Deepening Cooperation with Norway in Fight Against VAT Fraud
- VAT act changes for acupuncture, osteopathy and naprapathy
- Poland eInvoicing to be introduced as from January 1, 2024
- Poland Extends VAT Reduction for Basic Foods Products and Other Aspects of Anti-Inflation Shield 2.0
- Poland Introducing Mandatory E-Invoicing from 2024
- More Time for Sending JPK Records
- Poland Introducing Mandatory E-Invoicing from 2024
- Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine
- Granting a license and how to correctly settle the tax obligation in VAT
- The obligatory KSeF as of 2024
- Poland e-Invoicing System postponed to 2024!
- Mandatory KSeF has been moved
- Inclusion of SAF-T is mandatory for the majority of large taxpayers but there are some exceptions
- Romania Extends VAT Reverse Charge Mechanism for Certain Supplies
- Transfer Pricing in Romania: Regulations, tax audits aspects and other local particularities.
- Reverse-charge on some domestic supplies extended untill 2026
- Large taxpayers in Romania must file D406 starting this year with some exceptions with further deadlines
- 0% VAT on the purchase of polished and rough diamonds by citizens
- Zero VAT rate for hotels: clarification from the Ministry of Finance
- Boarding house services may be subject to zero VAT rate
- Public Consultation for Draft Bill to Implement EU Legislation on VAT Act
- Slovakia Parliament Passes Bill to Implement EU Directive on AEOI for Digital Platform Operators
- Sending data to the financial administration within the e-invoicing information system
- The Spanish VAT Interpretation of the Use and Enjoyment Rule
- VAT on electricity reduced to 5%
- Tax Decentralization and Tax Reform in Spain in the EU context
- Artificial interposition of a community of goods to obtain refunds of VAT paid in exempt activities
- VAT and NFTs in Spain. Will the UK take the same approach?
- Sweden Tax Agency Clarifies VAT Liability on Imports Concerning Elimination of Customs Debt
- Swedish VAT Guide
- Ukraine Parliament Considers Bill on Tax Measures for Electronic Communication Services Due to War
- Taxation of commission in the case of supply of goods under commission agreements, which…
- Reimbursement by employees of the cost of personal telephone conversations: what about VAT?
- Nuances of VAT taxation of exports of goods under the commission agreement
- Ukrainian Energy Exchange to start trading natural gas without VAT July 1
- The technical description of the standard SAF-T UA audit file was presented
- Ukraine restores customs duties, VAT on imported goods from July 1
- Verkhovna Rada restores customs duties, VAT on imported goods from July 1
- VAT and NFTs in Spain. Will the UK take the same approach?
- VAT: The Reverse Charge
- UK VAT Gap shrinks to 7% of revenues as COVID aid ends
- Chelmsford Council VAT case – Non Business Treatment of Leisure Services
- HMRC Releases Survey for VAT Registration in Making Tax Digital preparedness
- Welfare services: VAT Liability of School Holiday Clubs
- Rishi Sunak urged to slash VAT to help families struggling due to record high inflation
- ‘Welsh Tourist Tax’ Objection Outlined to MPs on Welsh Affairs Committee
- To sell (golf club land) or not to sell?
- Ministers to consult on implementing CBAM following EAC recommendation
- HMRC Guidance: Completing your Plastic Packaging Tax return
- CHIEF is retiring – are you ready for CDS from 1 October?
- UK unveils zero VAT on energy saving home installation
- News story 220,000 businesses urged to move onto new single customs platform
- Correspondence Letters to businesses about importing and exporting goods between Great…
- (Greater) goods and (community) services: is it time we rethought charity VAT?
