5 Major Developments: European Union

5 Major Developments: European Union

• The EU and New Zealand sign deals for a Free Trade Agreement and the association of New Zealand to Horizon Europe

• European Parliament Members Suggest More Than 300 Amendments to VAT in the Digital Age (ViDA) Proposals

• EU Calls for Input on VAT Fraud-Busting Rule Upgrades

• VAT Imposition Looms For UK Landlords With Airbnb Properties In The EU

• Proposal for an amendment to Council Regulation on administrative cooperation and combating fraud in the field of VAT

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Brexit

• Press release: Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023

• Details provided on the Windsor Framework: Introduction of duty reimbursement scheme and a new “green lane”

• Sale of goods to the EU on delivered terms

• Dutch Chamber of Commerce guidance about doing business with the UK

• Eur-Lex: Visit the page on the Protocol on Ireland/Northern Ireland

• Eur-Lex: Visit the page on the Protocol on Ireland/Northern Ireland

CBAM

• CBAM: The European Commission is consulting on detailed rules for the transition period

• Extensive CBAM reporting requirements for transitional period

• European Commission proposes adjusted package for the next generation of ‘own resources’

• Draft rules governing transitional phase of Carbon Border Adjustment Mechanism and first call for feedback

• EU carbon border adjustment mechanism: Implications for climate and competitiveness

• CBAM Implementation – Consultation launched

• European Commission published a draft version of the CBAM Implementing Regulation

• Memorandum of amendment to the CBAM bill

• The launch of the Carbon Border Adjustment Mechanism is getting closer

• CBAM – The regulation was published in the Official Journal of the EU

• Final regulations published for new EU CBAM and EU Emission Trading System revisions; CBAM transition period begins 1 October 2023

• PwC Webinar – Recorded version & slide deck – Carbon reduction – Are you ready for CBAM?

• European Union: “FIT FOR 55”- Carbon Border Adjustment Mechanism regulation signed

• EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?

• Carbon Border Adjustment Mechanism obligations in place from October 2023

• The Carbon Border Adjustment Mechanism – It’s official!

• European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism

• Report on own resources: a new start for EU finances, a new start for Europe

• CBAM – customs revolution in Europe

• CBAM: What? Who? When? How?

• Member States adopt CBAM

• European Parliament adopts final agreement on CBAM

• Fit for 55…or 57?

• Website European Commission Carbon Border Adjustment Mechanism

• European Parliament adopts rules for carbon border adjustment mechanism (CBAM)

• Carbon Border Adjustment Mechanism (CBAM) – Time to act for EU importers!

• Green light for the implementation of the “Fit for 55” Package

CESOP

• CESOP – An EU-wide VAT transactional reporting obligation for payments

• CESOP FAQs: Summary of Questions and Answers

• Webinar Regnology – Recorded session – CESOP: A new reporting obligation on VAT

• CESOP FAQs: Five key takeaways

• Key facts about Central Electronic System of Payment information (CESOP)

• CESOP: new reporting requirements for PSPs

• EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?

• EU Member States to Implement New Reporting Regulations on Payment Service Providers’ from 2024

• CESOP: what it means for EU payment service providers

• CESOP: new VAT reporting obligations for payment service providers published in the Belgian Official Gazette

Composite Supply

• Comments on C-516/21: CJEU rules lease of installed equipment not taxable if ancillary to exempt supply

• Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery

• Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!

• Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement

• Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement

• Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations

• Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”

• Comments on ECJ C-282/22: VAT when charging electric vehicles

• Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes

• Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

• Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

• Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

• Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

• Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

• Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

• Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT

• Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

Cryptocurrency and NFT

• IBFD Free article: The VAT Treatment of NFTs in the European Union

• Commission’s proposal for a digital euro has been delayed

• VAT Taxation of NFT Tokens in the Opinion of the European Commission

• The EU’s DAC8 Proposal Strengthens Tax Enforcement and Reporting in the Digital Economy

• European Union: VAT Committee publishes guidance on VAT treatment of NFTs

• EU DAC8 Progresses – Cryptocurrency Tax Reporting Harmonisation

• ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

Customs

• Generalised Scheme of Preferences (GSP) – Proposal to extend till 2027

• EU – Central America preferential trade: update to Harmonised System 2022

• EU publishes long-awaited and ambitious Customs Reform and it includes VAT implications!

• EU – Central America preferential trade: update to Harmonised System 2022

• AmCham EU: Adapting Europe’s Customs Union to the new reality

• CBAM: The European Commission is consulting on detailed rules for the transition period

• Commission to start digital trade agreement negotiations with Singapore and the Republic of Korea

• AmCham EU Recommendations to the Spanish Presidency

• Reform of EU customs law is coming

• Major EU reforms for customs and import VAT in the pipeline

• ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amennding customs declarations and failing to declare the correct quantity of goods

• KPMG Week in Tax: 19 – 23 June 2023

• Annual activity report 2022 – Taxation and Customs Union

• Commissioning of the Import Control System 2 (ICS2) Release 3

• Special report from the European Court of Auditors to AEO

• Details provided on the Windsor Framework: Introduction of duty reimbursement scheme and a new “green lane”
• CBAM Implementation – Consultation launched

• Commission proposal on EU Customs Reform

• Proposed Revision of Union Customs Code: Ambitious Reforms for the Future of EU Customs Union

• Customs in the European Union – Recent developments

• Warning Regarding the Submission of Export Declarations in SIAES2 – Data for Security and Protection

• EU Customs Union 2028 Reforms: New Deemed Importer Role

• Changes in EU customs law and trade control regulations

• EU VAT Reform: Timeline

• Have your say – Reporting obligations during the transitional period of the CBAM

• VAT Consult newsletter – May 2023

• European Union: A New VAT And Customs Regime For E-Commerce Platforms

• Customs reform: Taking the Customs Union to the next level

• EU Customs Reform: A data-driven vision for a simpler and safer Customs Union

• Council Resolution on customs cooperation in the area of law enforcement and its contribution to the internal security of the EU

• European Commission proposes reforms of EU customs legislation

• EU Extends Suspension of Duties on Imports from Ukraine

• The new EU Customs Union Reform

• EU Proposal for a Modernised Union Customs Code

• Commission proposes major tariff reform for January 1st, 2028

• 2028 EU Customs Reforms Introduces Deemed Importer

• EU Customs reform: A VAT perspective

• EU DG Taxation & Customs Union VAT and Related Reforms 2023

• European Commission consultation on EU Customs Reform

• A comprehensive reform of EU customs law is on the horizon

• European Union to Introduce Custom Duties for Products Cheaper than 150 EUR

• EU Customs Reform – European Commission Proposals

• KPMG Week in Tax: 22 – 26 May 2023

• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods

• VAT implications of proposed EU Customs Union Reform

• Proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority

• EU customs reform to make customs procedures more modern and efficient

• Current ATLAS information on PEM, GGED and goods with preferential origin Israel

• EU Customs Reform

• The European Commission announces ambitious customs reforms, including accompanying VAT measures

• Proposal Council Regulation on a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold

• Impact assessment report establishing the Union Customs Code and the European Union Customs Authority

• EU Customs reform to make customs procedures more modern and efficient

• The European Commission announces ambitious customs reforms, including accompanying VAT measures

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements

• European Commission Proposes Major Reforms of the EU Customs Union

• EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?

• EU customs reform proposal embraces modern approach to e-commerce

• Proposal published for a European Union Customs Reform: A new central EU Customs authority with a data-driven vision for a simpler, smarter and safer Customs Union

• EU Customs reform: Changes to the EU VAT Directive

• Creation of an EU Customs Agency and an EU Customs Data Hub?

• EU Customs Reform

• EU Customs Reform: A data-driven vision for a simpler, smarter and safer Customs Union

• EU Parliament Proposes Ban on Green Claims Based Solely on Carbon Offsetting

• ECJ Customs C-358/22 – Judgment – Requirement of the guarantor to pay a customs debt if the amount of duty has not been duly communicated to the debtor

• New TARIC code Y864 to be declared in box 44 of the SAD for imports from Israel into the EU

• CBAM – customs revolution in Europe

• Transfer of goods with exemption from import VAT

• Brussels plans to slap sanctions on Chinese companies aiding Russia 

• Customs Union: Upcoming Commission proposals will propose far-reaching improvements for traders, as suggested by today’s ECA special report

• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine

• Preferential origin: New union code Y864 for Israel preferential origin goods

• Trade in goods with the Seychelles

• Commission proposes to extend suspension of tariffs and quotas on imports from Moldova

• Website European Commission Carbon Border Adjustment Mechanism
• European Parliament adopts rules for carbon border adjustment mechanism (CBAM)
• Green light for the implementation of the “Fit for 55” Package

• The preferential customs origin – 7 common errors

• ECJ Customs C-770/21 ( OGL-Food Trade Lebensmittelvertrieb) – AG Opinion – Customs valuation & concept of of related parties

DAC6

• ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6)

DAC7

• The meaning of Platform under DAC7: more clarity needed

• IBFD – Journal Article Alert – International VAT Monitor

• What is the DAC7 directive, which fights against tax abuse related to marketplace activity?

• KPMG Week in Tax: 22 – 26 May 2023

• Amazon urging sellers to confirm trader’s information as part of upcoming DAC7

• EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?

• European Commission Adopts DAC7 Implementing Regulation for Exchange of Information with Third Countries

• Status of the DAC7 implementation in the EU – Update

• Fonoa Webinar – Recorded version – DAC7 – Key Insights Learned So Far

• Webinar – Fonoa Tax Essentials: DAC7 – Key Insights Learned So Far (May 3)

• Webinar – Fonoa Tax Essentials: DAC7 – Key Insights Learned So Far

• DAC7: New EU regulation sets standards for non-EU country tax cooperation on the platform operator information

• Commission adopts DAC 7 implementing regulation on equivalence of information

DAC8

• MEPs seek to inject more ambition into reform of rules on exchange of tax information

• KPMG Week in Tax: 12 – 16 June 2023

• European Finance Ministers adopt new reporting and exchange of information rules centered around crypto-assets

• EU Member States reach agreement on DAC8

• DAC8: EU Extends Administrative Cooperation To Crypto-assets

• The EU’s DAC8 Proposal Strengthens Tax Enforcement and Reporting in the Digital Economy

• KPMG Week in Tax: 15 – 19 May 2023

• EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?

• EU DAC8 agreed – Crypto assets tax reporting harmonisation Jan 2026

• EU finance ministers reach political agreement on updated compromise text for Directive introducing tax transparency rules for crypto assets (DAC8)

• ECOFIN Agrees on New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8)

• Political agreement on directive proposal DAC8 on crypto-assets

• DAC8 approved May 16, 2023: New tax transparency rules will help Member States shine a light on the crypto-asset sector

• EU Expected to Approve New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8)

• EU DAC8 progresses – Cryptocurrency tax reporting harmonisation

• Agreement on DAC8 close by

• EU DAC8 Progresses – Cryptocurrency Tax Reporting Harmonisation

• Agreement on DAC8 is on the Ecofin Council agenda for May 2023

• The (Most Recent) Proposal for an EU Directive to Amend the Rules on Administrative Cooperation in the Field of Taxation (DAC8)

• Council nearing agreement on DAC 8

• European Parliament draft report on DAC 8 published

Deduction (Input Tax Credit)

• Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

• ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

• Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions

• Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods

• Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations

• Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs

• ECJ C-690/22 (Shortcut) – Order – Authorities can not restrict right to deduct VAT if nvoices include a generic description of the services provided

• Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States

• Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme.

• Comments on ECJ C-243/23: Are the Adjustment rules in Belgium for immovable property due for Adjustment?

• Comments on C-144/22 – Invalidity of transactions solely based on civil law cannot result in refusing input VAT deduction

• Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible

• VAT Consult newsletter – May 2023

• Comments on C-127/22: Input VAT adjustment for unused stocks

• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building

• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023

• Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – Non-Taxable persons”

• Flashback on ECJ Cases – C-98/07 (Nordania Finans and BG Factoring) – Leased goods routinely sold on termination to be included in VAT partial exemption calculation

• Comments on ECJ C-89/23 – New referral – sale of pledged goods – whether sale and commission are exempt

• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT

• Comments on ECJ C-127/22: Withdrawal of Goods and Subsequent Sale or Destruction does not Require Correction of Input VAT

• European Court upholds right to VAT deduction, despite “Null and Void” agreement

• Comments on ECJ C-127/22 – Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods

• Comments on ECJ C-114/22: Input VAT deduction in case of invalidity of the transaction under civil law

• Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict

• Comments on ECJ C-114/22: European Court upholds right to VAT deduction, despite “Null and Void” agreement

• Comments on ECJ C-114/22: VAT deduction on transfer of trademarks

• Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

• Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law

• Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law

• Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious

• Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?

• Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse

• Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods

• ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction

• Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN 250,000 is provided, is prohibited

• Comments on ECJ C-127/22: If the goods are destroyed, it is not necessary to give back the input VAT

• Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods

• Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars

• Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good

• Comments on C-729/21: Clarification on Polish VAT deduction rules

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments

• Flashback on ECJ cases C-434/03 (Charles and Charles-Tijmens) – If the taxpayer chooses to treat capital goods used for both business and private purposes as business goods, input VAT is immediately deductible in full

• Comments on ECJ C-127/22: Written off goods and adjustment to input tax – taxpayer win

• Comments on ECJ C-127/22: No adjustment of input VAT deductions for scrapped or destroyed goods

• Comments to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods?

• Comments on ECJ C-127/22: Is It Necessary to Make Adjustments to Input VAT in the Event of Destruction of Goods?

• Comments on ECJ C-127/22: Destruction of unusable goods is not subject to VAT revision (unless ….)

• Comments on ECJ C-127/22: Revision scheme not applicable when goods are discarded

• Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable person’s economic activities

• VAT deduction on imported goods – what really matters?

• ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven

• VAT Committee Working Paper on Deduction of Import VAT by Lessee of Imported Goods

• Reopening of the discussion on the possibility for a lessee of imported goods to deduct import VAT

• Flashback on ECJ cases C-536/03 (António Jorge) – Goods and services used for both taxable and exempt transactions – Pro rata deduction

Digital Services Tax

• KPMG Week in Tax: 19 – 23 June 2023
• EU DG Taxation & Customs Union VAT and Related Reforms 2023

• EU VAT on B2C Digital Services – OSS

E-Commerce / Electronic Services

• VAT rules on e-commerce: EU Commission outlook two years on

• Revenues prove success of new VAT system

• Implementing IOSS: A Step-by-Step Guide for Businesses

• EU € 20 billion vat in 2022 from OSS & IOSS; 130,000 taxpayers

• EU VAT rules for e-commerce two years on: Updated revenue figures point again to a successful implementation

• EU VAT rules for e-commerce two years on: Updated revenue figures point again to a successful implementation

• EU VAT rules for e-commerce two years on: Member States collected €20 billion in VAT revenues in 2022

• AmCham EU Recommendations to the Spanish Presidency

• BRIEFING EU Legislation in Progress – Proposal for a simplification of VAT rules for e-commerce (imports)

• New EU VAT rules for the accommodation and transport sector

• Comments on C-695/20: No VAT for influencers on OnlyFans platform

• EU VAT Reform: Timeline

• European Commission new rules for e-commerce/IOSS – EP Think Tank Briefing

• European Union: A New VAT And Customs Regime For E-Commerce Platforms

• ViDA – Concerns and Recommendations

• ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint

• EU DG Taxation & Customs Union VAT and Related Reforms 2023

• VAT Rules for Dropshipping and E-commerce in EU

• EU Customs Reform – European Commission Proposals

• European Commission: Proposed amendments for distance sales of imported goods

• Proposal to amend Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third countries and special arrangements for declaration and payment of import VAT

• Proposal Council Regulation on a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold
• EU VAT on B2C Digital Services – OSS
• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements
• Amazon urging sellers to confirm trader’s information as part of upcoming DAC7
• European Commission Proposes Major Reforms of the EU Customs Union
• EU customs reform proposal embraces modern approach to e-commerce

• Brussels wants new customs rules to handle the flood of parcels

• EU 2028 scraps €150 import consignment threshold and IOSS limit

• EU 2028 Custom Reforms; single Customs Authority; scraps €150 customs and VAT import thresholds

• EU Customs reform: Changes to the EU VAT Directive

• Proposed EU VAT changes for accommodation and transport using digital platforms

• EU VAT for the platform economy: Why ‘unfair’ rules could be set to change

• WooCommerce VAT: A Guide to Selling Cross-Border Compliantly in 2023

• What was VAT MOSS?

• European Commission Proposes 2024 Quick Fixes to the Existing E-Commerce VAT Regime

• At your service: broadening a digital platform’s scope for VAT/GST liability

• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU

• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU

• Plans to make Online Travel booking Agents “Platforms” responsible for paying VAT in the EU

E-invoicing

• Timeline of E-Invoicing & E-Reporting mandates in the European Union

• European Commission publishe proposal to authorize Romania to implement a countrywide e-invoicing mandate

• E-Invoicing in the future of tax: Navigating complexity and preparing for digitalisation

• Due Date Today, June 30, 2023: Commission launches an EU Survey to evaluate the e-Invoicing directive

• Webinar Axway – E-invoicing: How to comply easily with upcoming mandates? (June 29)

• Proposal for a Council Implementing Decision authorising Romania to introduce E-Invoicing

• KPMG Week in Tax: 19 – 23 June 2023
• A look across the border

• Proposal for a Council Implementing Decision authorising Germany to introduce E-Invoicing

• EU finance ministers generally agree with VIDA proposals in Ecofin

• The European Commission will Implement Mandatory Real-time E-reporting

• VAT Consult newsletter – May 2023

• Some countries aren’t being panicked into pre-clearance VAT e-invoicing

• SNI – Recorded webinar – Top Tips of e-Invoicing in EU – Regulation Guideline

• Getting a head start on Digital Reporting Requirements

• The e-invoicing revolution is coming

• POLL results – ViDA: 88% expects the EU Council to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions

• The ViDA Proposal in the European VAT System: Invoice Exchange by Tax Authorities in the Future

• ViDA – Concerns and Recommendations

• Recent newsletters on VAT in the Digital Age (ViDA)

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• POLL: ViDA: Does the EU Council need to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions?

• E-Invoicing – Continuous Transaction Controls (CTC): A global strategy is crucial

• The European Commission invites to share feedback about electronic invoicing

• Timeline of E-Invoicing & E-Reporting mandates in the European Union

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• SNI Webinar: Top Tips of e-Invoicing in EU | Regulation Guideline

• ViDA: Real-time digital reporting based on e-invoicing under EU VAT

• Purpose of VAT in the Digital Age (ViDA)

• EU VAT in the Digital Age delays 2028 e-invoice convergence?

• Feedback to eInvoicing in Europe

• Portugal: Mandatory B2G e-invoicing for SME´s postponed again

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• Commission launches an EU Survey to evaluate the e-Invoicing directive

• Commission launches survey to collect additional feedback on electronic invoicing

• European Commission Survey – Feedback to eInvoicing in Europe

• Doing Business in the EU? Prepare for Value-Added Tax E-Invoices

• ViDA Initiative as a Precursor to EU-Wide E-Invoicing

• KPMG Webinar – Slide deck – “The future of e-invoicing in Belgium and the EU”

• Timeline of E-Invoicing & E-Reporting mandates in the European Union

• What Is the ‘VAT in the Digital Age’ (ViDA) Proposal and How Will It Impact Buyers?

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

ECJ (European Court of Justice)

• Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

• Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases

• Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land

• Comments on ECJ C-322/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment

• Webinar Axway – Recorded session – E-invoicing: How to comply easily with upcoming mandates? (June 29)

• Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence

• Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”

• Comments on ECJ C-232/22: Belgian place of supply rules for VAT

• Flashback on ECJ cases C-28/96 (Fazenda Pública v Fricarnes) – National charges on the marketing of meat are not considered a Turnover Tax

• Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT

• Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win

• Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer

• Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

• Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

• Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

• Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion in July 2023

• ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

• Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

• Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling

• Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

• Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations

• ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency

• Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

• Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment

• Comments on ECJ C-322/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

• This is what happened in the ECJ (VAT) in June 2023

• Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions
• Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods
• Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations
• Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs

• Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

• Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

• Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

• Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

• Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services

• Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

• Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

• Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

• ECJ C-107/23 (PPU) – AG Opinion – Obligation to combat VAT fraud affecting the Union’s financial interests

• Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

• Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

• Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation

• Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity

• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

• ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment

• ECJ C-690/22 (Shortcut) – Order – Authorities can not restrict right to deduct VAT if nvoices include a generic description of the services provided

• Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity

• ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amennding customs declarations and failing to declare the correct quantity of goods
• Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States

• Flashback on ECJ Cases – C-433/08 (Yaesu Europe) – Signature of authorized representative is sufficient in a request for refund

• A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on June 29, 2023 (C-232/22 Cabot)

• Comments on C-695/20: No VAT for influencers on OnlyFans platform

• Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions

• Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Hearings till July 13, 2023

• Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme.

• Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate

• IBFD – Journal Article Alert – International VAT Monitor

• Webinar – Slide deck & Recorded Session – Fixed establishment regime in the EU – Recent updates and the impact of the ECJ Case C-333/20

• New preliminary questions to the ECJ in a VAT case: Sancra vs. Portugal – C-377/23

• Flashback on ECJ Cases – C-124/07 (J.C.M. Beheer BV) – Activities of Insurance brokers who have only indirect relations are VAT exempt

• VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU

• Comments on ECJ C-97/21: Two penalties cannot be imposed for the same offence

• Comments on ECJ C-243/23: Are the Adjustment rules in Belgium for immovable property due for Adjustment?

• Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion, 2 Hearings till July 13, 2022

• ECJ (Non-VAT) – C-322/22 (Dyrektor Izby Administracji Skarbowej we Wrocławiu) – Judgment – Interest is due to the taxpayer for the entire time the tax office keeps the unduly collected levy

• Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible
• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building

• ECJ judgment on the interest rate on overpayments may have a broader meaning

• Payment of interest on tax levied in breach of EU law

• Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT?

• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023

• Comments on ECJ C-620/21: A company supplies social care services abroad. What are the conditions for VAT exemption?

• Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – Non-Taxable persons”

• Flashback on ECJ Cases – C-98/07 (Nordania Finans and BG Factoring) – Leased goods routinely sold on termination to be included in VAT partial exemption calculation

• Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion, 2 Hearings in June 2023

• EY VAT News – 5 June 2023

• Comments on ECJ C-89/23 – New referral – sale of pledged goods – whether sale and commission are exempt
• ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint

• ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?

• Fixed establisment in view of ECJ’s (upcoming) new decision

• Comments on ECJ C-418/22: Penalties for non-compliance with VAT

• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT

• Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic Event Subject to VAT Exemption

• Comments on ECJ C-127/22: Withdrawal of Goods and Subsequent Sale or Destruction does not Require Correction of Input VAT

• New preliminary questions to the ECJ in a VAT case: Novo Nordisk vs. Hungary – Case C-248/23

• New preliminary questions to the ECJ in a VAT case: Dranken Van Eetvelde vs. Belgium – Case C-331/23

• This is what happened in the ECJ (VAT) in May 2023

• Management plan 2023 – Taxation and Customs Union – idea to reduce the negative impact of VAT disputes

• European Court upholds right to VAT deduction, despite “Null and Void” agreement

• Comments on ECJ C-127/22 – Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods

• Comments on ECJ C-114/22: Input VAT deduction in case of invalidity of the transaction under civil law

• Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points

• Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption

• Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict

• Comments on ECJ C-114/22: European Court upholds right to VAT deduction, despite “Null and Void” agreement

• Comments on ECJ C-114/22: VAT deduction on transfer of trademarks

• New preliminary questions to the ECJ in a VAT case: C-243/23 – Drebers vs Belgium

• Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law

• Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law

• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods
• Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious

• BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023

• Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss

• Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?
• Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse

• Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods

• Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded

• ECJ cases on the legality of VAT penalties and their compatibility with EU law

• Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)

• ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

• ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction

• New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL

• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT

• Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN 250,000 is provided, is prohibited

• Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 22, 2023

• ECJ News in week 20/2023: 2 judgments & questions released in 1 case

• Summary of ECJ C-677/21: Unlawful use of energy is a supply of goods

• Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT

• Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards

• Comments on ECJ C-127/22: If the goods are destroyed, it is not necessary to give back the input VAT

• Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT

• Poland does not have to refund excise duties upon export of a car

• Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods
• Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars

• ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company

• Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good

• Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate.

• Comments on C-97/21 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence

• Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines?

• Comments on C-729/21: Clarification on Polish VAT deduction rules

• ECJ VAT Cases – Pending cases

• ECJ VAT Cases decided in 2023 (incl. orders)

• Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 14, 2023

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• Comments on ECJ C-47/22: Clarification on the Portuguese VAT Regime for Insurance Companies

• Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement

• Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments
• Flashback on ECJ cases C-434/03 (Charles and Charles-Tijmens) – If the taxpayer chooses to treat capital goods used for both business and private purposes as business goods, input VAT is immediately deductible in full

• Comments on ECJ C-620/21: VAT exemption for social services to natural persons in other member states

• ECJ Customs C-358/22 – Judgment – Requirement of the guarantor to pay a customs debt if the amount of duty has not been duly communicated to the debtor

• Comments on ECJ C-239/22: VAT liability relating to newly constructed real estate

• Simplified triangular operation – wording “Reverse charge” mandatory

• ECJ News in week 19/2023: 1 judgment & questions released in 3 cases

• ECJ C-179/23 (Credidam) – Questions – Are payments provided by law considered taxable transactions?

• ECJ C-184/23 (Finanzamt T) – Questions – Are supplies within VAT group outside scope of VAT if input VAT is limited?

• Comments on ECJ C-127/22: Written off goods and adjustment to input tax – taxpayer win

• Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery

• Summary of C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states

• Comments on ECJ C-127/22: No adjustment of input VAT deductions for scrapped or destroyed goods

• ECJ Case: VAT exemption rules for intra-community transactions in Slovenia

• Comments to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods?
• Comments on ECJ C-127/22: Is It Necessary to Make Adjustments to Input VAT in the Event of Destruction of Goods?

• ECJ C-620/21 (Momtrade Ruse) – Judgment – VAT exemption for social services to natural persons in other member states

• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

• Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings till June 9, 2023

• Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service

• Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier

• Ryan March 2023 Highlights

• Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!

• Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement

• Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement

• Comments on ECJ C-612/21 & C-616/21: Polish municipalities do not perform VAT-taxable services

• Comments on ECJ C-97/21: A fine and sealing of business premises for a minor breach of tax obligation is impermissible under the VAT Directive and EU Charter of Fundamental Rights.

• Comments on ECJ C-516/21: Leasing of tools and machines in addition to a building is not VAT-exempt and constitutes a single economic supply

• Comments on ECJ C-127/22: Destruction of unusable goods is not subject to VAT revision (unless ….)
• Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations

• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company

• Comments on ECJ C-516/21: Also VAT exemption for machines and equipment when renting a turkey rearing house

• Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law

• Comments on ECJ C-127/22: Revision scheme not applicable when goods are discarded 

• Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)”

• Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”

• Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes

• Comments on ECJ C-516/21: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to the principal supply of leasing the building

• Comments on ECJ C-677/21: Electricity theft punished and taxed

• 914 ECJ VAT Cases are now available on www.vatupdate.com

• Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary to the leasing a building (under the same leasing agreement) are exempt from VAT

• Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable person’s economic activities

• Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence

• Zampa Debattista VAT Newsletter – Q1 2023

• How bringing VAT into the digital age can help restore a level playing-field in the hospitality sector

• ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts

• ECJ C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property including equipment and machinery

• ECJ C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven

• Agenda of the ECJ VAT cases – 7 Judgments, 1 AG Opinion, 2 Hearings till end of May 2023

• Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value

• Comments on ECJ C-282/22: VAT when charging electric vehicles

• Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT

• Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes
• Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

• This is what happened in the ECJ (VAT) in April 2023

• Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity

• Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

• Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT?

• Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT

• Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights

• Question sent to ECJ – VAT treatment of heat supplied from a biogas facility

• ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods

• Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Pleading, 1 Hearing till end of May 2023

• ECJ C-69/23 (Streaming Services Srl) – Questions – Place of taxation of interactive sessions with Erotic content

• ECJ C-122/23 (Legafact EOOD) – Questions – Identification for VAT purposes and penalties in case of late registration

• Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

• Flashback on ECJ Cases C-43/04 (Stadt Sundern) – The concept of “agricultural service” includes any service supplied by a farmer

• New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL

• Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)
• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

• New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL

• Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
• Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods
• Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

• Flashback on ECJ cases C-536/03 (António Jorge) – Goods and services used for both taxable and exempt transactions – Pro rata deduction

• Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT
• Comments on ECJ C-282/22: Charging electric cars is a delivery of goods
• ECJ Customs C-770/21 ( OGL-Food Trade Lebensmittelvertrieb) – AG Opinion – Customs valuation & concept of of related parties
• ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6)

Environmental Tax

• Carbon Border Adjustment Mechanism (CBAM) – Update

• EU Carbon Border Adjustment Mechanism Regulation Enters into Force

• What is EPR and how does it work?

• European Commission proposes adjusted package for the next generation of ‘own resources’

• The Carbon Border Adjustment Mechanism (CBAM)

• Understanding the Carbon Border Adjustment Mechanism (CBAM) for Imports: Requirements and Obligations for Companies

• European Ministers to Discuss VAT, Energy Tax and Shell Companies at Next ‘Economic and Financial Affairs’ Council

• Comments on ECJ C-249/22: Additional levy in addition to Austrian program fee not in violation of EU law according to AG

• Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

• Final regulations published for new EU CBAM and EU Emission Trading System revisions; CBAM transition period begins 1 October 2023
• Carbon Border Adjustment Mechanism obligations in place from October 2023
• EU Parliament Proposes Ban on Green Claims Based Solely on Carbon Offsetting
• European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism
• Report on own resources: a new start for EU finances, a new start for Europe

• Fit for 55: EU Proposes Ban on Petrol and Diesel Cars by 2035 to Meet Emission Reduction Targets

• Fit for 55…or 57?

• This is what happened in the ECJ (VAT) in April 2023

• Website European Commission Carbon Border Adjustment Mechanism
• European Parliament adopts rules for carbon border adjustment mechanism (CBAM)
• Council of the European Union Adopts New Carbon Border Adjustment Mechanism as Part of Fit for 55 Package 
• Carbon Border Adjustment Mechanism (CBAM) – Time to act for EU importers!
• Green light for the implementation of the “Fit for 55” Package

• ‘Fit for 55’: Council of the European Union adopts key pieces of legislation delivering on 2030 climate targets

• European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism

EU Policy

• Examining the EU Corporate Own Resources Proposal: Implications and Challenges

• Public Consultation: VAT – amendments to legislation on administrative cooperation

• European Commission Publishes Annual Report on Taxation 2023

• Generalised Scheme of Preferences (GSP) – Proposal to extend till 2027

• The EU’s Eleventh Sanctions Package against Russia

• EU VAT rules for e-commerce two years on: Member States collected €20 billion in VAT revenues in 2022
• MEPs seek to inject more ambition into reform of rules on exchange of tax information

• Proposal Council Regulation: Italy to extend the authorisation of the derogation to apply split payment

• Commission to start digital trade agreement negotiations with Singapore and the Republic of Korea
• AmCham EU Recommendations to the Spanish Presidency

• Update EP Petition on VAT exemption on the transportation of exported goods – Summary Hearing on June 26

• Spanish Presidency of the European Union has established four priorities

• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods – Hearing on June 26

• European Commission issued the Annual Activity Report 2022

• CBAM Implementation – Consultation launched
• European Commission published a draft version of the CBAM Implementing Regulation
• Have your say – Reporting obligations during the transitional period of the CBAM
• European Union: A New VAT And Customs Regime For E-Commerce Platforms

• Draft Ecofin report to the European Council on tax issues

• Customs reform: Taking the Customs Union to the next level
• European Ministers to Discuss VAT, Energy Tax and Shell Companies at Next ‘Economic and Financial Affairs’ Council

• European Commission plans comprehensive reform of Customs Union

• Commission proposes major tariff reform for January 1st, 2028
• European Commission: Proposed amendments for distance sales of imported goods

• Proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority

• CBAM – The regulation was published in the Official Journal of the EU
• Proposal Council Regulation on a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold

• Impact assessment report establishing the Union Customs Code and the European Union Customs Authority

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements
• European Commission Proposes Major Reforms of the EU Customs Union
• EU Expected to Approve New Transparency Rules Concerning Crypto-Asset Transaction Reporting (DAC8)

• European Parliament Approves Resolution on New Sources of EU Revenue

• New European taxes?

• Report on own resources: a new start for EU finances, a new start for Europe

• Quarterly report on pending EU legislative proposals May 2023

• EU Member States to Implement New Reporting Regulations on Payment Service Providers’ from 2024
• Website European Commission Carbon Border Adjustment Mechanism
• European Parliament approves EU Emission Trading System reform and new EU Carbon Border Adjustment Mechanism

Excise

• VAT Consult newsletter – May 2023

• European Commision WebEx: Enhanced Coordination Mechanism on VAT and excise Thursday 15 June 2023

• Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment)
• Poland does not have to refund excise duties upon export of a car

Exemption

• Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction
• Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”
• Update EP Petition on VAT exemption on the transportation of exported goods – Summary Hearing on June 26
• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods – Hearing on June 26
• Flashback on ECJ Cases – C-124/07 (J.C.M. Beheer BV) – Activities of Insurance brokers who have only indirect relations are VAT exempt
• Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT?
• Comments on ECJ C-620/21: A company supplies social care services abroad. What are the conditions for VAT exemption?
• Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic Event Subject to VAT Exemption

• Council Implementing Decision Published Authorizing Hungary to Increase VAT Exemption Threshold

• Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption

• Which Goods and Services are VAT-exempt?

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements
• Comments on ECJ C-47/22: Clarification on the Portuguese VAT Regime for Insurance Companies
• Comments on ECJ C-620/21: VAT exemption for social services to natural persons in other member states
• Comments on ECJ C-239/22: VAT liability relating to newly constructed real estate
• Summary of C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states
• ECJ Case: VAT exemption rules for intra-community transactions in Slovenia
• ECJ C-620/21 (Momtrade Ruse) – Judgment – VAT exemption for social services to natural persons in other member states

• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

• Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement
• Comments on ECJ C-516/21: Leasing of tools and machines in addition to a building is not VAT-exempt and constitutes a single economic supply
• Comments on ECJ C-516/21: Also VAT exemption for machines and equipment when renting a turkey rearing house
• Comments on ECJ C-516/21: Permanently installed equipment and machinery leased with a building form a single economic supply for VAT if it is ancillary to the principal supply of leasing the building
• Summary of ECJ C-516/21: The letting of permanently installed equipment and machinery if ancillary to the leasing a building (under the same leasing agreement) are exempt from VAT

• Digital payment services: Τhe timeless question of the correct VAT treatment & new reporting challenges

• ECJ C-516/21 (Finanzamt X) – Judgment – Exemption for Leasing of immovable property including equipment and machinery

• Digital payments. Do you apply the right VAT treatment?

Export

• Update EP Petition on VAT exemption on the transportation of exported goods – Summary Hearing on June 26
• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods – Hearing on June 26
• Poland does not have to refund excise duties upon export of a car
• Dutch Chamber of Commerce guidance about doing business with the UK

Fixed Establishment

• Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases
• Comments on ECJ C-322/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment
• Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence
• Comments on ECJ C-232/22: Belgian place of supply rules for VAT
• Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT
• Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win
• Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer
• Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company
• Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling
• Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations
• Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment
• Comments on ECJ C-322/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

• Taxation of travel services provided by companies based in third countries

• Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics
• Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT
• Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

• Comments on C-232/22: Exclusive toll manufacturer does not constitute a fixed establishment of its principal

• Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes
• Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services
• Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)
• Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company
• Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure
• Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation
• Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity
• ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment
• A look across the border
• A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on June 29, 2023 (C-232/22 Cabot)
• Webinar – Slide deck & Recorded Session – Fixed establishment regime in the EU – Recent updates and the impact of the ECJ Case C-333/20
• Fixed establisment in view of ECJ’s (upcoming) new decision
• BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023

Flat Rate Schemes

• Flashback on ECJ Cases C-43/04 (Stadt Sundern) – The concept of “agricultural service” includes any service supplied by a farmer

Fraud / Tax Evasion

• EU Calls for Input on VAT Fraud-Busting Rule Upgrades

• Proposal for an amendment to Council Regulation on administrative cooperation and combating fraud in the field of VAT

• Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions
• ECJ C-107/23 (PPU) – AG Opinion – Obligation to combat VAT fraud affecting the Union’s financial interests – VATupdate

• “EP Draft report about VAT administrative cooperation arrangements needed for the digital age “

• EPPO’s investigation uncovers €19 million VAT fraud in car sales

• Million fraud in car industry

• Over 30 cars & €900,000 seized in the Netherlands as part of major EU VAT fraud case

• Five suspects responsible for EUR 38 million VAT fraud scheme arrested

• Investigation Huracán: VAT fraud involving 10 000 cars uncovered

• Arrests and 450 searches in Europe for millions in VAT fraud

• Comments on C-144/22 – Invalidity of transactions solely based on civil law cannot result in refusing input VAT deduction

• Electronic evidence: new rules to speed up cross-border criminal investigations

• Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT
• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements
• The EU’s DAC8 Proposal Strengthens Tax Enforcement and Reporting in the Digital Economy

Free Trade Agreement

• The EU and New Zealand sign deals for a Free Trade Agreement and the association of New Zealand to Horizon Europe

• EU-New Zealand: Council adopts the decision to sign free trade agreement

• EU and Japan strengthen cooperation on digital trade and economic security

Implementation / Reform

• Revenues prove success of new VAT system
• EU publishes long-awaited and ambitious Customs Reform and it includes VAT implications!
• VAT Consult newsletter – May 2023

Importation

• EU – Central America preferential trade: update to Harmonised System 2022
• EU VAT rules for e-commerce two years on: Updated revenue figures point again to a successful implementation
• Commissioning of the Import Control System 2 (ICS2) Release 3
• EU Customs Union 2028 Reforms: New Deemed Importer Role
• Sale of goods to the EU on delivered terms
• VAT Consult newsletter – May 2023
• EU Extends Suspension of Duties on Imports from Ukraine
• EU Proposal for a Modernised Union Customs Code
• 2028 EU Customs Reforms Introduces Deemed Importer
• EU Customs reform: A VAT perspective
• Proposal to amend Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third countries and special arrangements for declaration and payment of import VAT
• EU customs reform to make customs procedures more modern and efficient
• Dutch Chamber of Commerce guidance about doing business with the UK
• EU 2028 scraps €150 import consignment threshold and IOSS limit
• EU 2028 Custom Reforms; single Customs Authority; scraps €150 customs and VAT import thresholds
• EU Customs reform: Changes to the EU VAT Directive
• New TARIC code Y864 to be declared in box 44 of the SAD for imports from Israel into the EU
• Transfer of goods with exemption from import VAT
• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine
• Preferential origin: New union code Y864 for Israel preferential origin goods
• Trade in goods with the Seychelles

• Commission adopts exceptional and temporary preventive measures on limited imports from Ukraine

• VAT Committee Working Paper on Deduction of Import VAT by Lessee of Imported Goods
• Reopening of the discussion on the possibility for a lessee of imported goods to deduct import VAT
• Carbon Border Adjustment Mechanism (CBAM) – Time to act for EU importers!
• Green light for the implementation of the “Fit for 55” Package
• The preferential customs origin – 7 common errors

Intra-Community Transactions

• The EU Intra-Community VAT Mechanism Explained

• VAT between EU countries

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements
• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

• Top 5 risks areas for cross-border VAT

Intrastat

• A look across the border

• Deloitte Intrastat guide 2023

Invoice

• ECJ C-690/22 (Shortcut) – Order – Authorities can not restrict right to deduct VAT if nvoices include a generic description of the services provided

• EU VAT Invoice Requirements for Businesses

• The importance of the invoice for VAT purpose

• Simplified triangular operation – wording “Reverse charge” mandatory
• ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts

Liability (Reverse Charge/Withholding)

• VAT Consult newsletter – May 2023

• EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities

• Simplified triangular operation – wording “Reverse charge” mandatory

Margin Scheme

• Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods
• Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme.
• VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU
• Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part?
• Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods
• Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods

• Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars

• Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good
• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

• What is the EU TOMS reform and why do we care after Brexit?

One Stop Shop

• Implementing IOSS: A Step-by-Step Guide for Businesses
• EU VAT Reform: Timeline

• Everything You need to Know About the EU One-Stop-Shop

• ViDA – Concerns and Recommendations
• EU Proposal for a Modernised Union Customs Code
• 2028 EU Customs Reforms Introduces Deemed Importer
• EU DG Taxation & Customs Union VAT and Related Reforms 2023
• Purpose of VAT in the Digital Age (ViDA)
• EU VAT on B2C Digital Services – OSS

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements

• WooCommerce VAT: A Guide to Selling Cross-Border Compliantly in 2023
• European Commission Proposes 2024 Quick Fixes to the Existing E-Commerce VAT Regime
• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU
• HMRC Guidance: Register to report and pay VAT on distance sales of goods from Northern Ireland to the EU 

Place of Supply

• Warning – VAT ahead for Training/Education providers supplying overseas Students (B2C supplies)

• ECJ C-69/23 (Streaming Services Srl) – Questions – Place of taxation of interactive sessions with Erotic content

Quick Fixes

• European Commission Proposes 2024 Quick Fixes to the Existing E-Commerce VAT Regime

Rate

• European Union – VAT rate changes/news – May/June 2023

• KPMG Week in Tax: 19 – 23 June 2023

• A look across the border

• Lower VAT rate for recyclates/recycled products – a possible economic tool to promote the circular economy

• Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate

• Council of the European Union Proposes to Introduce Reduced VAT Rate for Recycled Products

• EU considers boost to circular economy with reduced VAT rates

• VAT rates across Europe: Know the difference

• VAT and Art: What you need to know

• Flashback on ECJ Cases – C-49/09 (Commission v Poland) – Application of reduced rate – Clothing and clothing accessories for babies and children’s shoes

• 0% or reduced VAT rates on Solar Panels applicable in the European Union

• VAT Rates in the EU

Real Estate/Immovable Property

• Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land

• VAT Imposition Looms For UK Landlords With Airbnb Properties In The EU

• Comments on C-516/21: CJEU rules lease of installed equipment not taxable if ancillary to exempt supply
• Comments on ECJ C-243/23: Are the Adjustment rules in Belgium for immovable property due for Adjustment?
• ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
• Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT?
• Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic Event Subject to VAT Exemption
• Comments on ECJ C-239/22: VAT liability relating to newly constructed real estate

Real Time Reporting/Continuous Transaction Controls

• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• Proposal for a Council Implementing Decision authorising Romania to introduce E-Invoicing

• Tax return deadlines (due dates), penalty for late filling, extensions and other details in the EU member states

• Proposal for a Council Implementing Decision authorising Germany to introduce E-Invoicing
• The European Commission will Implement Mandatory Real-time E-reporting
• Some countries aren’t being panicked into pre-clearance VAT e-invoicing
• Getting a head start on Digital Reporting Requirements
• POLL results – ViDA: 88% expects the EU Council to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions
• The ViDA Proposal in the European VAT System: Invoice Exchange by Tax Authorities in the Future
• ViDA – Concerns and Recommendations
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• POLL: ViDA: Does the EU Council need to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions?
• E-Invoicing – Continuous Transaction Controls (CTC): A global strategy is crucial
• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• ViDA: Real-time digital reporting based on e-invoicing under EU VAT
• EU VAT in the Digital Age delays 2028 e-invoice convergence? 
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• Pagero Webinar – Recorded Session – ViDA: the current state and what to expect next?
• Timeline of E-Invoicing & E-Reporting mandates in the European Union

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

Refund

• Flashback on ECJ Cases – C-433/08 (Yaesu Europe) – Signature of authorized representative is sufficient in a request for refund

• Request the VAT from other EU member states on time

• EU VAT refund claim deadline approaching

• Poland does not have to refund excise duties upon export of a car
• Dutch Chamber of Commerce guidance about doing business with the UK

Registration

• ViDA – Concerns and Recommendations
• Purpose of VAT in the Digital Age (ViDA)
• Ryan March 2023 Highlights

• How to register for VAT abroad?

• European Commission Closes Infringement Proceedings Regarding Lithuania’s VAT Threshold Avoidance Rule

• ECJ C-122/23 (Legafact EOOD) – Questions – Identification for VAT purposes and penalties in case of late registration

Reporting / Compliance

• VAT Committee – Minutes of the 122th meeting on March 20, 2023

• International growth: from small VAT steps to big trade leaps

• Annual Report on Taxation

• VAT between EU countries
• A look across the border

• Experience the European Parliament in 360°

• European Commission new rules for e-commerce/IOSS – EP Think Tank Briefing
• VAT Consult newsletter – May 2023
• European Ministers to Discuss VAT, Energy Tax and Shell Companies at Next ‘Economic and Financial Affairs’ Council
• Everything You need to Know About the EU One-Stop-Shop
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• IBFD Book: A Guide to the European VAT Directives 2023

• 2028 EU Customs Reforms Introduces Deemed Importer

• European Commission Sends Reasoned Opinion to Cyprus on VAT Rules for Dwellings

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• Understanding VAT Exposure in Clinical Trials with UK/European CROs

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)

• Preparing for 2024: Changes in PSP Reporting in Europe

• What was VAT MOSS?

• Influencers Bring Value-Added Tax Questions to the Marketing Mix

SAF-T (Standard Audit File for Tax)

• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• European Commission Proposes 2024 Quick Fixes to the Existing E-Commerce VAT Regime

Split Payment

• Proposal Council Regulation: Italy to extend the authorisation of the derogation to apply split payment

• Proposal Council Decision authorising Italy to extend the period to apply the ‘split payment’ mechanism

Supply of Goods

• Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points
• Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT
• Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards
• Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service
• Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier
• Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations
• Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”
• Comments on ECJ C-677/21: Electricity theft punished and taxed
• Comments on ECJ C-282/22: VAT when charging electric vehicles
• Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes
• Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …
• Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
• Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles
• Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT?
• Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT
• Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights
• Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”
• Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)
• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
• Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods
• Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods
• Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT
• Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

Supply of Services

• IBFD – Journal Article Alert – International VAT Monitor
• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
• Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)” 
• ECJ C-69/23 (Streaming Services Srl) – Questions – Place of taxation of interactive sessions with Erotic content

Tax Point

• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

Taxable Amount

• ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency
• ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?
• Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods
• ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company
• Question sent to ECJ – VAT treatment of heat supplied from a biogas facility

Taxable Person

• Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition
• Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity
• Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate
• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
• Summary of ECJ C-677/21: Unlawful use of energy is a supply of goods
• Comments on ECJ C-612/21 & C-616/21: Polish municipalities do not perform VAT-taxable services

• Compatibility of the Italian tax regime for short-term property rentals with EU law

Taxable Transaction

• Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations
• Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible
• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023
• Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points
• Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss
• Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded
• ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration
• ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
• Summary of ECJ C-677/21: Unlawful use of energy is a supply of goods
• Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT
• Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards
• ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company
• ECJ C-179/23 (Credidam) – Questions – Are payments provided by law considered taxable transactions?
• Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service

• Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier

• Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations
• ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
• Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)”
• Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”
• Comments on ECJ C-677/21: Electricity theft punished and taxed
• Comments on ECJ C-282/22: VAT when charging electric vehicles
• Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT
• Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes
• Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …
• Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
• Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles
• Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT?
• Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT
• Question sent to ECJ – VAT treatment of heat supplied from a biogas facility
• ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods
• Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”
• Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
• Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity
• Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

• Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

• Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT
• Comments on ECJ C-282/22: Charging electric cars is a delivery of goods
• ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

Tax Authorities / Penalties

• Proposal for an amendment to Council Regulation on administrative cooperation and combating fraud in the field of VAT
• Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
• ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law
• Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations
• “EP Draft report about VAT administrative cooperation arrangements needed for the digital age “
• Tax return deadlines (due dates), penalty for late filling, extensions and other details in the EU member states

• Penalties for VAT return late fillings in countries of European Union

• How artificial intelligence contributes to tax deficit and fight tax evasion

• Comments on ECJ C-97/21: Two penalties cannot be imposed for the same offence
• ECJ (Non-VAT) – C-322/22 (Dyrektor Izby Administracji Skarbowej we Wrocławiu) – Judgment – Interest is due to the taxpayer for the entire time the tax office keeps the unduly collected levy
• Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible
• ECJ judgment on the interest rate on overpayments may have a broader meaning
• Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023
• Comments on ECJ C-418/22: Penalties for non-compliance with VAT
• ECJ cases on the legality of VAT penalties and their compatibility with EU law
• Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT
• Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate.
• Comments on C-97/21 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence
• Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines?
• ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life  motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods
• Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement
• Comments on ECJ C-97/21: A fine and sealing of business premises for a minor breach of tax obligation is impermissible under the VAT Directive and EU Charter of Fundamental Rights.
• Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law
• Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence
• ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts

Technology

• How artificial intelligence contributes to tax deficit and fight tax evasion

• Shaping Europe’s digital future – Digital Partnerships

• Top 10 Signs That Your SAP System Can’t Manage EU VAT Complexity

• EU AI act: first regulation on artificial intelligence

• The digital euro is coming

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

TOMS (Tour Operators Margin Scheme)

• Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme
• Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents
• Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services
• Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
• Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

• Are you organizing an event within the EU – Be aware of the TOMS

• Are your organizing an event within the EU Be aware of the TOMS

• Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value

• TOMS VAT Calculation examples

Transfer Pricing

• IBFD – Journal Article Alert – International VAT Monitor

Triangulation

• Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions
• VAT Rules for Dropshipping and E-commerce in EU
• Simplified triangular operation – wording “Reverse charge” mandatory

VAT Committee

• Guidelines resulting from meetings of the VAT Commitee – Up until 25 May 2023

VAT Group

• IBFD – Journal Article Alert – International VAT Monitor

VATUpdate Content

• Timeline of E-Invoicing & E-Reporting mandates in the European Union
• ECJ VAT Cases – Pending cases
• ECJ VAT Cases decided in 2023 (incl. orders)
• 914 ECJ VAT Cases are now available on www.vatupdate.com
• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

ViDA

• European Parliament Members Suggest More Than 300 Amendments to VAT in the Digital Age (ViDA) Proposals

• The European Parliament proposes potential delay to ViDA of up to 2 years

• VAT Imposition Looms For UK Landlords With Airbnb Properties In The EU

• ViDA – suggested amendments in ECON

• NEW From IBFD: VAT in the Digital Age (ViDA) Tax Dossier

• Progress of VAT rules in the digital age

• Presidency trio programme published

• ECOFIN discusses VIDA: Find out what the Member think about it

• ViDA implementation is likely to be postponed

• European Parliament Draft report about new VAT rules for the digital age (ViDA)

• Opnion EESC on ViDA

• New EU VAT rules for the accommodation and transport sector

• Opinion Statement FC 6/2023 – Further CFE Comments on the EU Commission’s ViDA Proposals

• European Commission issued the Annual Activity Report 2022
• Warning – VAT ahead for Training/Education providers supplying overseas Students (B2C supplies)

• ViDA: Update from ECOFIN meeting

• EU Economic and Financial Affairs Council Discusses VAT in the Digital Age

• Newsletters on ViDA – week 24/2023

• VAT in the digital age: ViDA receives a boost plus more work to be done

• EU finance ministers generally agree with VIDA proposals in Ecofin

• ECOFIN ViDA – Recording of the discussion

• Ministers Broadly Back EU VAT Reform But Call for Some Changes

• EU VAT in the Digital Age – states call for more time and flexibility

• Watch ECOFIN ViDA live now!

• The European Commission will Implement Mandatory Real-time E-reporting

• Tomorrow: The Council will discuss the Commission’s ViDA proposal

• VAT Consult newsletter – May 2023

• Europe is talking about modernization VAT (ViDA)

• VIDA deadline may be extended

• VAT rules for the digital age

• EU VAT in the Digital Age ViDA June 2023 compromise texts

• POLL results – ViDA: 88% expects the EU Council to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions
• European Union: A New VAT And Customs Regime For E-Commerce Platforms
• Draft Ecofin report to the European Council on tax issues
• The ViDA Proposal in the European VAT System: Invoice Exchange by Tax Authorities in the Future
• European Ministers to Discuss VAT, Energy Tax and Shell Companies at Next ‘Economic and Financial Affairs’ Council
• ViDA – Concerns and Recommendations

• Tourist Organisations Question EU VAT in the Digital Age 2025 Reforms

• Recent newsletters on VAT in the Digital Age (ViDA)

• VAT in the Digital Age (ViDA): Your Guide

• POLL: ViDA: Does the EU Council need to propose a consistent framework of reporting based on e-invoicing for intra-EU and domestic transactions?

• On June 16, 2023 the EU ECOFIN Council will discuss the ‘VAT in the digital age’ (ViDA) package

• VAT in the Digital Age package – Policy debate

• Five Ways the EU’s ViDA Proposals Will Impact Your Business

• EU VAT in the Digital Age ViDA June 2023 update

• EU DG Taxation & Customs Union VAT and Related Reforms 2023

• ECOFIN Council on 16 June: Policy debate on ViDA package

• Management plan 2023 – Taxation and Customs Union – idea to reduce the negative impact of VAT disputes

• MEPs start discussions on the ViDA package

• Does ViDA have an impact on retail or wholesale?

• VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If

• EU Parliament ECON hears call for 1-year delay to VAT in the Digital Age

• Lawmakers Wary of Short Deadlines in EU VAT Reform

• Purpose of VAT in the Digital Age (ViDA)

• Purpose of VAT in the Digital Age (ViDA)

• Real-time digital reporting based on e-invoicing under EU VAT

• EU VAT in the Digital Age delays 2028 e-invoice convergence? 

• ViDA: Deadline set for EU convergence of domestic digital VAT reporting is likely to be extended

• VAT In The Digital Age: The European Commission’s Latest Proposal

• COM/2023/262 final: Proposal amending VAT rules relating to facilitation distance sales of imports and special distance sales scheme for imported goods and special reporting arrangements

• VAT in the Digital Age – Big Opportunity for Simplification?

• Webinar Pagero – Slide deck & Recorded Session – ViDA: the current state and what to expect next? – Q&A added

• Proposed EU VAT changes for accommodation and transport using digital platforms

• MEPs start their work on the VAT in the digital age package

• Can the VAT in the Digital Age proposal lead to a fairer and more efficient EU VAT System?

• Doing Business in the EU? Prepare for Value-Added Tax E-Invoices

• VAT TV – EU VAT in the Digital Age which measures to survive?

• ViDA Initiative as a Precursor to EU-Wide E-Invoicing

• Draft report on the proposal for a Council regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age

• Pagero Webinar – Recorded Session – ViDA: the current state and what to expect next?

• How bringing VAT into the digital age can help restore a level playing-field in the hospitality sector

• Webinar Pagero – Slide deck & Recorded Session – ViDA: the current state and what to expect next?

• Romanian Senate: Opinion on ViDA – Principles of Subsidiarity and Proportionality

• Guides/E-Books on ViDA

• What is ViDA? VAT in the Digital Age initiative Q&A

• Some EU Member States sceptical about certain elements of VAT in the digital age

• Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)

• What Is VAT in the Digital Age (ViDA) and How Does it Impact My Business?

• What Is the ‘VAT in the Digital Age’ (ViDA) Proposal and How Will It Impact Buyers?

• VAT in the Digital Age (ViDA) Updates – Comments from Denmark, Finland, Netherlands, Sweden, UK/Northern Ireland

• Ecommerce Europe’s feedback on the VAT in the Digital Age proposal

• Plans to make Online Travel booking Agents “Platforms” responsible for paying VAT in the EU

• EESC opinion on VAT in the Digital Age (ViDA)

• EU Urged to Push For Quick VAT Deal to Avert Confusion

• Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)

• VAT in the digital age: implications for businesses and compliance processes (event Business Europe – April 18)

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

Vouchers

• ECJ VAT Cases – Pending cases

War in Ukraine

• EU adopts 11th package of sanctions against Russia for its continued illegal war against Ukraine

• Details of the EU’s proposed 11th package of Russia sanctions announced

• Brussels plans to slap sanctions on Chinese companies aiding Russia
• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine
• Commission adopts exceptional and temporary preventive measures on limited imports from Ukraine

Webinar/Event/Podcast

• Webinar Axway – Recorded session – E-invoicing: How to comply easily with upcoming mandates? (June 29)
• Webinar Regnology – Recorded session – CESOP: A new reporting obligation on VAT
• Webinar Axway – E-invoicing: How to comply easily with upcoming mandates? (June 29)
• SNI – Recorded webinar – Top Tips of e-Invoicing in EU – Regulation Guideline
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• PwC Webinar – Recorded version & slide deck – Carbon reduction – Are you ready for CBAM?
• Sovos webinar: VAT Reporting and SAF-T: Progress and Prospects (June 8)
• Webinar Pagero – Slide deck & Recorded Session – ViDA: the current state and what to expect next? – Q&A added
• KPMG Webinar – Slide deck – “The future of e-invoicing in Belgium and the EU”
• Fonoa Webinar – Recorded version – DAC7 – Key Insights Learned So Far

• Marosa webinar: Slide deck & recorded session – European VAT rules for Fuel Card Businesses

• Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)
• Webinar – Less Grey VAT in the Digital Age – Part 4: Single VAT Registration (May 4, 2023)