24/7 VAT News on www.vatupdate.com – This was in the news on July 13, 2023

Headlines July 13, 2023

• ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
• ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
• ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of…

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

Worldwide VAT rate changes in the news May/June 2023

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ANGUILLA

• Anguilla Permanently Exempts Fuels from Goods and Services Tax (GST)

AUSTRIA

• VAT Guide for Businesses with Customers in Austria

BRAZIL

• Brazilian Chamber of Deputies Approves Major Indirect Tax Reform
• Tax Guide for Businesses with Customers in Brazil

CARIBBEAN NETHERLANDS

• Gold Coins in Gielinor game not a euro or bitcoin, but type of monopoly money, so no VAT exemption

COLOMBIA

• Ministry of Finance Opens Public Consultation on Significant Economic Presence for Taxation of Digital Services

CROATIA

• Fiscalization payers and manufacturers/maintenance of programming solutions for fiscalisation-announcement of support for the TLS V1.3…

CYPRUS

• Abolition of the provision of Special Sponsorship for the Purchase or Construction of a Residence

ECJ

• Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics
• ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
• ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
• ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of…
• Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law

EUROPEAN UNION

• Dropshipping and IOSS/OSS
• Proposed EU Legislation for Simplification of VAT Rules in E-commerce (Imports)
• Tech Company Executives Urge EU Finance Ministers to Extend DST Standstill Agreement Pending Implementation of Pillar 1
• Europe: Characterisation of a single complex supply for VAT purposes — what is the correct test?

GERMANY

• Validated EMCS – Incoming reports as proof of tax exemption for intra-community deliveries

HUNGARY

• Hungary introduced an extended EPR obligation by 1 July 2023

INDIA

• 28% GST on online gaming ‘unconstitutional’, will lead to job losses, say industry experts
• 50th GST Council Meeting: Circulars on Verification of Input Tax Credit Discrepancies
• 50th GST Council Meeting: Various GST Rate clarifications
• GST Council asserts mere holding of shares in subsidiaries exempt from tax

IRELAND

• Irish Revenue Issues Guidance on EU Reporting Obligations for Platform Operators (DAC7)

ITALY

• Foreign travel agencies cannot claim of Italian VAT
• Ruling 380: VAT rate – supply of cat litter

NETHERLANDS

• Application of reduced VAT rate for supply of radiopharmaceutical
• Approval for a radiopharmaceutical for which no marketing authorization is required under the Medicines Act
• Court of Amsterdam: Input VAT deduction for rental of storage boxes
• Court of Amsterdam: X never had the intention to cooperate (with a limited partner) in the form of a CV
• Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT
• Sometimes not a fine for VAT fraud before 2014
• VAT corrections? Avoid interest!

NIGERIA

• Nigeria Exempts Dealers of Foodstuffs and Artisans from VAT Direct Initiative

POLAND

• Binding rate information: Soft drink – CN 2202 – 0% VAT rate
• Ruling: Contribution in the form of undeveloped real estate for the benefit of the company’s partner
• Ruling: Right to deduct VAT from invoices documenting investment expenditure incurred for the construction of a concert hall
• Ruling: VAT exemption for loans
• Ruling: VAT on consulting services for foreigners in Poland
• The tax office will also prepare tax returns for entrepreneurs
• Tips can be taxed VAT

ROMANIA

• Reduced rate of 5% VAT for deliveries of wood in various forms and heat pumps: Law no. 216/2023

RUSSIA

• List of equipment, the import of which is not subject to VAT, has been supplemented

SÃO TOMÉ AND PRÍNCIPE

• Government Exempts Agricultural and Livestock Products from VAT

SAUDI ARABIA

• Zakat, Tax and Customs Authority Clarifies VAT treatment of Nominal Supplies
• Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in Wave 6 for Implementing (Integration Phase) of E-invoicing

SOUTH KOREA

• South Korea: National Tax service announced VAT filing and payment deadlines

SPAIN

• The Tax Agency dismantles a VAT fraud network in the used vehicle sale sector

TANZANIA

• Tanzania: Key highlights of the Finance Act of 2023
• Tanzanian Finance Act, 2023 analysis

TURKEY

• Turkey’s new VAT rate: Key steps for navigating sudden VAT rate hikes.

UKRAINE

• Is depositing money into the company’s statutory fund in exchange for corporate rights subject to VAT?
• Is VAT tax subject to the amount of court fees, which by the court’s decision is compensated by the other party?
• Supreme Court: Aircraft Leased by Non-Residents to Ukrainian Resident Not Subject to VAT in Ukraine
• The court supported the position of taxpayers on VAT and penalties
• Under what conditions are transactions for the first supply of affordable housing and housing that is built with the involvement of state funds exempted from…

UNITED KINGDOM

• FTT: Aizio Associated Ltd & Ors – Penalties
• FTT: Polyteck Building Services Ltd – Default Surcharge
• VAT: Is a cosmetic treatment exempt medical care? The Illuminate Skin Clinics Ltd case

UNITED STATES

• Sales tax holidays and taxability of clothing/back to school (part 1)
• Texas Sales And Use Tax Implications Of Oil And Gas Well Servicing

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on July 12, 2023
• Digital Services Taxes suspended for one year as 140+ countries need to reach agreement on Pillar 1 at the OECD talks
• Embrace the AI transformation
• How do cloud solutions help organizations master modern work?

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