Car-free Sunday
Every year, Brussels has a car-free Sunday. This day is part of a so-called ‘mobility week’, where citizens are encouraged to leave their beloved steel horses, and discover the city on foot or by bike. Horseback riding or roller skates are also allowed.
The event has been held for two decades now, but in the midst of an energy crisis it seems more relevant than ever. And according to a recent survey, most Brussels residents would be in favour of increasing the number of car-free days in the region.
Sustainability, Climate-change, and Environment: these are all hot-topics on the agendas of both governments and businesses. And therefore the question also arises what we can or have to do with this as VAT people?
ESG stands for Environment, Society and Governance. The first item includes new rules and measures, including environmental taxes. In the past these rules were focusing on the paradigm “the polluter pays”. But that does not seem to be sufficient any longer.
Bad behaviour is punished, and good behaviour is rewarded. At least, that’s the idea. Packaging taxes are arising all over the world, CO2 measures increase, subsidies for new technologies are used up even before everyone has been able to apply for them.
The question also is, who must deal with the (new) environmental taxes. Often, they are regarded indirect taxes, and (thus) they should be part of the VAT people’s responsibilities. But are we sufficiently equipped for that?
Let us know if you are, or how you are dealing with this. Should VATupdate.com have a special section on environmental taxes?
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.
To go to the specific region of your interest, follow the link below.
WORLD
- Job opportunities in Belgium, United Kingdom and United States
- Job opportunity: VAT advisor @ Flynth NL
- SAP Press have finally released Tax with SAP S/4HANA – Configuration and Determination
- Digital Darwinism Part 1: Disruptive Innovations Drive Digital Transformation
- VAT and The Metaverse: Taxing Virtual Transactions
- OECD: Tax policy is playing a key role in promoting economic recovery and responding to the energy price shock
- OECD Tax Policy Reforms 2022 Report
- Importance and benefits for businesses of e-invoicing
- Global Tax Policy and Controversy Watch – September 2022 edition
- Live VAT / GST transaction reporting and e-invoicing global tracker
- SAP: Management of VAT Refund Applications
- How to handle sales tax for physical products around the world
- Supply of Digital Services Abroad: What to Consider
- Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021)
WEBINARS / EVENTS
- TBI Expert View by Taxback International S2 EP04
- IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain
- Webinar Pagero: Unlocking LATAM with Pagero (Sept 21)
- Sovos Webinar: VAT Compliance: Why In-House Resources are no Longer a Solution (Sept 22, 2022)
- Webinar Pagero: How to Prepare for e-Invoicing Mandate in Saudi Arabia (Sept 20, 2022)
MIDDLE EAST
- VAT Guideline for Electronic Contracts – deemed valid and enforceable, and allow VAT deduction
- Tax Agency Announces August 2022 VAT Return Filing Deadline
- Proposed addition to VAT Implementing Regulations
- UAE VAT is Applicable to Artists & Social Media Influencers
- Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT
- Custom Valuation and Free Zones: Transactions between related parties
- Central Bank Exchange Rate Compliance for UAE VAT
- Non-disclosure of Import of Services & Voluntary Disclosure – UAE VAT
AFRICA
- Government announces VAT clarifications on invoicing for non-residents of digital services providers
- Guidance on VAT levied on the Importation of Goods
- VAT fraudster sentenced to 15 years in jail
- Plastics and Packaging Laws in South Africa
AMERICAS
- Brazil Introduces National Standard for the Service e-Invoice
- Brazil Extends Drawback Benefits to Certain Export-Related Services
- Filing of annual information return for provincial sales tax by online marketplace facilitators
- Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses
- General Directorate of Internal Taxes submits preliminary bill on implementation of mandatory electronic…
- DGII files the e-invoicing Draft Law for the Senate’s approval
- Puerto Rico Enacts Emergency Sales Tax Holiday
- Extension of sales and use tax returns, payments as hurricane relief
- Puerto Rico to Temporarily Exempt Prepared Foods from Sales and Use Tax Due to Hurricane Fiona
- Previous promises: Chaguanas Chamber discusses VAT refunds & recovery
- ‘Remove VAT from cruise industry’
- What was new in August for state sales and use taxes
- Remote Seller Agreements to Settle Unpaid Sales Tax Liabilities Subject to New Qualifiers in Louisiana
- How not to tank your sales tax audit (part 2)
- Which States Require Sales Tax on Downloadable Custom Software?
- The Fighting Over Online Sales Taxes Isn’t Finished
- California: Exemption Enacted for Designated Plug-In Hybrid or Zero-Emission Vehicles
- Service contract subject to sales and use tax (North Carolina)
- Sales and use tax collection by out-of-state sellers (Pennsylvania)
- Bookstore membership fees subject to sales and use tax (South Carolina)
- Sales and use tax manufacturing exemption (Missouri)
ASIA PACIFIC
- CESTAT Weekly Round-Up
- Important September End To-do’s under GST
- Daily GST Updates – Sept 23, 2022
- Supreme Court on Transfer of tax wrongly collected by a State to another State – GST Link
- Supreme Court and High Courts Weekly Round-Up
- Online Gaming: A GST Perspective
- Overwhelming response to Maharashtra sales tax amnesty scheme: GST department
- Indian govt may introduce GST on crypto; could usher in new regulations
- Non-alcoholic malt drinks may attract 28% GST, 12% cess
- Blockchain tech to aid taxman in curbing GST fraud
- Cancellation of GST Registration: Madras HC Permits filing of Returns/Payment of Dues for Prior Period/
- GST Council to meet on October: Tax on Casinos, Online Games and GSTAT on Agenda
- Govt readies indirect tax regime for crypto
- GST on cosmetic ayurved products: 12% or 18%? Here’s what AAR said
- India slashes taxes on aviation fuel exports, domestic crude oil
- DGFT allows payment in INR for imports and exports
- GST on crypto transactions in the works
EUROPE
- Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of…
- Comments on ECJ C-330/21: Is your fitness coaching subject to 6% or 21% VAT?
- Comments on C-696/20: Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive
- Comments on ECJ C-194/21: Whether VAT revision rules apply in situations where a deduction has not…
- ECJ C-330/21 (The Escape Center) – Judgment – Reduced VAT rate applicable to use sports facilities…
- Comments on C-330/21: A service consisting in granting the right to use the sports facilities of a fitness center and in the provision of individual or group counseling…
- Comments on ECJ C-695/20 (AG Opinion): OnlyFans should fork out more UK VAT for its subscribers, EU…
- Comments on ECJ C-695/20: Advocate General Finds Only Fans Platform Operator Liable to Pay VAT on Total Sums Paid by Fans in the UK
- Comments on ECJ C-98/21: Holding company has no right to recover VAT on services contributed…
- Comments on ECJ C-368/21: Is import VAT automatically due when a customs debt upon import arises?
- Comments on ECJ C-227/21: Absent fraud, it is not harmful for input tax deduction by the recipient if the…
- Comments on ECJ C-98/21 – Holding company and dedcution of input VAT
- Comments on ECJ C-227/21: The right to deduct VAT is a fundamental right
- Comments on ECJ C-194/21: VAT cannot be reclaimed after revision
- Flashback on ECJ cases C-101/00 (Tulliasiamies and Siilin) – A vehicle registration tax does not have the features of a VAT
- Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible
- Comments on C-98/21: Input VAT deduction for holding companies: “direct and immediate link” conundrum is back
- What is WEEE & Why is it important?
- Proposal for change in e-invoicing and real time reporting
- EU General Affairs Council Discusses Switch from Unanimity to Qualified Majority Voting
- Supply of Digital Services Abroad: What to Consider
- Resales of digital goods in Metaverse
- The Definitive Guide to European Plastic Tax Regulations
- EPPO chief prosecutor in Estonia: VAT fraud a major part of our work
- Russia and Belarus announce VAT and excise union 2023
- Belarus-Russia agreement on customs legislation ratified by lower chamber of Russian parliament
- Face masks and hydroalcoholic gels – reduced VAT rate of 6%: extension until December 31, 2022
- Belgium Constitutional Court Issues Judgment on DAC6 Law Including the Annulment of Certain Restrictions…
- Working paper 2022/02 – Re- estimate of the VAT revenue forecasting model
- Notes Extension of Total VAT and Duty Exemption on Imports for COVID-19
- Novelties concerning fiscalization in cash transactions in Croatia
- Penalties for those who do not dually display prices according to the rules in Croatia
- Cancellation of the VAT exemption on the supply of gas and electricity
- Reverse charge regime
- Amendment to the VAT Act – increased limit for registration
- National Tax Court’s decision in SKM2022.264.LSR on VAT liability when renting a holiday apartment
- Charging stations – price reductions
- Clarification on the place of supply rules for distance sales
- Invalid “decision” – Felling, chipping, driving away, etc. of wood subject to VAT
- Museum’s right to deduct VAT on exhibition costs
- Propagation of spinach considered as a service relating to immovable property
- Guidance: Alternative therapists and other healthcare professionals
- Guidance: Can a company offer employees, customers, suppliers and other business partners free charging of their electric cars without tax, duty and VAT consequences
- Finnish Parliament considers reducing VAT on electricity to 10% and zero-rating passenger transport…
- Publication of the new list of French airlines exempt from certification to benefit from the VAT…
- Reverse charge of vat on imports to France
- What is EPR and how does it work? Obligations in France and Germany
- Reverse charge mechanism on import: Transitional period ended June 30, 2022
- France to implement new VAT e-invoicing requirements from 1 July 2024
- VAT regulations for the construction sector in Monaco
- Correcting a VAT amount owed by a pharmacy
- VAT trap chartering of sailing or motor boats
- No exemption for freelance nursing staff?
- German Federal Cabinet Approves Legislation to Reduce VAT on Natural Gas
- What is EPR and how does it work? Obligations in France and Germany
- BMF comments on VAT exemption for services in connection with the common security and defense policy of the Union and publishes new templates
- Ireland Allowing DSTs Paid in Austria, Kenyan, and Spain as Deductible Expenses if Incurred Wholly and…
- Irish Commission on Taxation and Welfare Recommends Moving Away from Taxes on Labour Towards Taxes on Capital, Wealth, and Consumption
- Regional newspapers and Local Ireland call for zero per cent VAT rate
- Ruling 469: VAT exemption for intra-EU training activity
- VAT exemption for medical services: in which cases?
- VAT Guide: VAT in Italy
- Italy Further Extends Reduced Fuel Excise Duties and Reduced VAT Rate on Natural Gas Used for Transport
- VAT group option due by the end of September
- The EU authorization for the limited VAT deduction on cars is expiring
- Temporary decrease of Luxembourg VAT rates announced on 21 September 2022
- Temporary decrease of Luxembourg VAT rates announced on 21 September 2022
- Lux government agreed on temporary VAT rate decrease from 17 to 16%, 14 to 13% and 8 to 7%
- Tripartite Committee agrees to reduce VAT
- Memorandum of amendment bill for data exchange digital platform economy
- Making an appointment online with the tax authorities is now also possible
- Tax plan 2023: is there anything left to gain?
- Part of the tax reduction stipulated on the sale of a construction project is compensation for VAT-taxed performance
- No deduction of input VAT on invoices that relate to fictitious activities
- Notary could not fully deduct VAT on costs!
- Dutch Decree Published for Extended Payment Terms for COVID Tax Debts
- Collective Security Foundation not a VAT entrepreneur
- VAT exemption for medical pedicure services
- Tax plan 2023: is there anything left to gain?
- Budget Day 2022: Changes in VAT
- Collective Security Foundation not a VAT business
- Proposed tax bill 2023
- Industry associations want VAT reduction on public transport
- Poland Further Increases Late Payment Interest Rates
- New patterns of requests for interpretations from October?
- Statute of limitations in VAT at the end of 2022
- Plastics and Packaging Laws in Russia
- Russia Reduces Key Interest Rate to 7.5% Impacting Interest Penalties
- Russia and Belarus announce VAT and excise union 2023
- Belarus-Russia agreement on customs legislation ratified by lower chamber of Russian parliament
- Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller
- The “Crea y Crece” law makes the use of the Electronic Invoice mandatory among companies, SMEs and self-employed in Spain
- Spanish mandatory B2B e-invoices January 2024 update
- Mandatory electronic invoicing in Spain for the private sector
- VAT Guide: VAT in Spain
- Spanish government approves significant VAT drop for natural gas
- Spain Introductes Plastic Tax
- Draft Law incorporating Directive (EU) 2020/284: introduction of certain requirements for…
- Publications on the Value Added Tax Act MWSTG
- Switzerland Suspends Exchange of Tax Information with Russia
- Is the sale of surplus goods subject to VAT?
- Registration in the DPS in the territory of hostilities: how to cancel the registration of a VAT payer?
- What are the VAT consequences for utility companies when they receive budget funds?
- Free transfer of goods (provision of services) for the needs of the Armed Forces: will there be VAT?
- How long does it take to recognize a VAT tax credit?
- Back to the Future – What Can Businesses Learn From the UK’s 2008 VAT Cut?
- Form: Change your VAT registration details
- HMRC Guidance: Insolvency (VAT Notice 700/56)
- HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021
- Treasury alters scope of reduced 5 percent VAT for construction services
- UK Government freezes alcohol duty in mini-budget
- Government to introduce ‘investment zones’ in north
- Gulf-based British expats welcome news of UK VAT rebate
- FTT: INTELLIGENT MONEY LIMITED – whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance
- Mini-budget 2022: VAT-free shopping
- UK to introduce sales tax free shopping for overseas visitors
- FTT: BMW SHIPPING AGENTS LIMITED – Liability for import VAT – C18 Post Clearance Demand Note
- FTT: EMERCHANTPAY Ltd – Whether supplies made by the Appellant are properly categorised as financial intermediation
- FTT: INTELLIGENT MONEY LIMITED – whether fees paid to the scheme administrator of SIPP…
- Introduction of digital VAT free shopping for visitors to the UK
- FTT: JAGVINDER TAKHAR (t/a GOLDEN FRY) – retrospective deregistration
- VAT Guide: VAT in Northern Ireland
- HMRC Extends Use Of CHIEF For Businesses Unable To Switch To CDS
- Input VAT largely irrecoverable by property partnership
- Recovering VAT on Staff Expenses
- Indirect effects: VAT and the NHS
- Chancellor urged to cut VAT on public electric car charging as operators warn rising energy costs pose ‘severe threat’ to EV switch
- VAT on supply of services to customers outside the UK
- HMRC Guidance: Register for VAT by post
- HMRC Guidance: Ask to continue to use Customs Handling of Import and Export Freight (CHIEF) from 1 October 2022
- UK Single Trade Window needs a proper pilot, says ICAEW
- HMRC Guidance: How VAT affects charities (VAT Notice 701/1)
- Incorrectly charged VAT, invoices and unjust enrichment
- Distance selling to the UK: postponed VAT accounting
- VAT: an EU souvenir we should dump
- FTT: THE GREAT BRITISH TAKEAWAY LIMITED – assessments on basis that the Appellant had suppressed takings
- FTT: Majid And Miah Properties – whether supplies made pursuant to lease assessable – whether…
- FTT: Yummy Yummy Takeaway Ltd – Suppressed cash sales
- UK continues Northern Ireland border check freeze despite EU infringement proceedings
- VAT Capital Goods Scheme
