1. Key considerations for life sciences and healthcare businesses in relation to indirect tax actions, with wider applicability to other sectors.
2. Explanation of criteria and benefits for businesses to receive goods/services with zero rate of VAT through Section 56 Authorisation, with suggestion to apply or renew.
3. Reminder for businesses to reclaim EU VAT costs incurred in 2022 through EVR service, with deadline at end of September 2023.
4. Importance of correctly determining the nature of supply (composite or multiple) when providing a mixture of goods and services to determine VAT treatment.
5. Insights into EU customs reform plan, with focus on changes related to e-commerce boom.
6. Significance of identifying the nature of supplies for correct VAT treatment, with further analysis.
7. Examination of potential fiscal impacts of transition to lower carbon economy in Ireland, with aim of providing timely analysis of current climate change policies.
8. Brief update on draft Carbon Border Adjustment Mechanism (CBAM) Implementation Regulation released by EU Commission and provided by customs specialist.
Source Deloitte
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