Opinions
The opinions of the Advocate General of the ECJ often provide a very interesting read. Where the ECJ mostly just focuses on the specific questions in the case, the AG’s often take the liberty to expand their thoughts and elaborate on the technicalities, as well as the social and practical implications of the questions raised by the parties. I wouldn’t call it bedtime reading, but in some cases it can be entertaining to read the ‘essays’ produced by the AG and their teams.
While the Advocate General’s opinion is not binding for the ECJ nor for the courts in the member states, their conclusions are often taken into consideration and are often indicative of the ruling by the Court of Justice in the case. Since 2020, there are eleven Advocates General appointed for six-year terms, five of whom are designated from the largest member states in the EU (Germany, France, Italy, Spain, and Poland) and the other six members are appointed between the other member states.
The first Advocate General, who is tasked with assigning the cases to her or himself or their fellow AG’s and has some powers related to judicial review of the General Court cases, is elected for a three-year term among these eleven people. Ad hoc Advocates General may also be appointed for cases before the General Court among the judges working in the court, but this possibility is not used now. An Ad Hoc AG would be useful in a very specific case, where specific knowledge or experience is required to assess a specific question or situation.
With all the VAT experts that are visiting our website, we know that many people have an opinion of specific rules and cases. Probably not always the same as the AG, or the ECJ for that matter. You can express this in an article, blog or via social media, should you want to do so. If you do, please let us know, so that we can publish it.
Here’s an opinion from a friend of mine that many people may recognize: “Of all the certainties that people so desperately need in life, I find the most reassuring to be the Tax Authorities, which really misses no opportunity to show what an unprecedentedly amateurish organization it is.”
You may or may not agree with this. Please let me know.
Have a great week!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
- KPMG Week in Tax: 20 – 24 November 2023
- EPPO Raids Criminal Organization in Spain and Latin America in €25 Million VAT Fraud Probe
- E-Invoicing & E-Reporting developments in the news in week 46 & 47/2023
- Selection criteria for an e-Invoicing solution
- Why are input VAT claims rejected?
- Understanding the CE Marking
- UN Adopts Historic Tax Reform, Shifting Power from OECD to Global South
- UN: Second Committee Approves Draft Resolutions on International Tax Cooperation and Poverty Eradication
- The E-invoicing Revolution: How Technology and Mandates are Shaping the Future
- How to Verify a Company’s VAT Registration: A Step-by-Step Guide for Businesses
- Digital services taxes and other taxes on the digital economy (November 2023)
- Tax Master Data: A critical component of any tax departments future success
- Untangle e-invoicing & digital reporting with this practical structure
- New year updates: 15 rate changes coming on 1st January 2024
- Tax Transformation Trends 2023
WEBINARS / EVENTS
- Sovos Webinar – Manufacturing in the EU: VAT Insights and Future-Proofing Strategies (Nov 23)
- Webinar on Customs AEO Process: Digitization and Streamlined Application Platform
- Webinar GVC – VAT/GST on Digital Services for Non-Resident Companies in Asia (Nov 29)
- SNI Webinar – Revolutionizing E-Invoice Regulations in 2024: A Focus on Romania, Greece, Israel, and Malaysia
- RTC Webinar – Embracing Poland’s e-Invoicing Revolution: Preparing for July 2024 (Nov 28)
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
- Fonoa Webinar – Recorded session & slide deck: Global E-invoicing Success: Practical In-House Strategies
- Axway Event – API Community Belgium – Meetup in Brussels (Nov 28, 2023)
AFRICA
- A Guide to Registering for VAT in Ghana: Essential Information for New Businesses
- Ghana Extends Zero VAT Policy to Support Local Textile Manufacturers
- Ghana to Implement Mandatory E-Invoicing System in 2024
- Ghana MoF confirms mandatory e-invoicing phase 2 roll-out in 2024
- Ghana 2024 Budget Statement Delivered
- Ghana E-VAT Electronic Invoicing Update
- Mandatory e-invoice onboarding via eTIMS for non-VAT registered businesses
- Proposal to Revert Fuel VAT to 8%: Addressing the Cost of Living in Kenya
- Kenya Reminds Taxpayers of Electronic Invoice Requirements and Related Deduction Restriction
- South Africa Rules Out VAT Zero Rate For Food
- South Africa Rejects Expanding Vat Exemptions, Focuses on Targeted Policies to Benefit the Poor
AMERICAS
- Antigua and Barbuda Sales Tax (ABST) to Increase by 2 Percent in 2024 Budget, Says PM Browne
- UPP condemns autocratic 2% ABST increase and calls for unified resistance
- Antigua and Barbuda PM pledges to mitigate effects of proposed 2% sales tax increase
- Antigua Government Announces Holiday Sales Tax Cut to Boost Economy
- Tax Measures in 2023 Fall Economic Update
- Ottawa Plans to Exempt Counselling and Psychotherapy from Sales Tax in Effort to Make Mental Health Care More Affordable
- Liberals Promise to Remove GST/HST on Therapy and Counselling Services in Economic Statement
- What Are GST/HST Carousel Schemes?
- Chile Tax Agency Clarifies VAT on Services Provided From Abroad Under 2007 DTA With Colombia
- Chile Tax Agency Clarifies VAT Exemption for Personnel Provision Services in IT Field
- The DIAN has Published a New Resolution Project to Fully Regulate the Electronic Invoicing…
- Colombia Introduces New E-Invoicing Rules and Electronic Document Specifications
- Colombia Publishes Resolution Updating e-Invoicing Rules
- Peru’s Integrated System of Electronic Records (SIRE): Streamlining Tax Compliance and…
- Peru Law Extends IGV Incentives on Books and Establishes Tax Exemption on Copyright Royalties
- Government Implements VAT Reductions to Boost Construction and Housing Affordability
- Kitts and Nevis National Assembly Approves Resolution for VAT Reduction to Boost Economy and Home Ownership
- Nebraska’s Potential Tax System Overhaul: EPIC Campaign Pushes for Consumption Taxes Only
- Texas Sales and Use Tax Exemption for Biometric Identification Service
- Texas Sales and Use Tax: Taxability of Electronic Games and Associated Content Explained
- Arkansas Sales Tax Applies to Residential Elevator Prescribed by Physician
- 5 Situations CPAs Need to Watch for In Managing their Clients’ Sales & Use Tax Risk
- Understanding the Complexities of US Sales Tax: A Comprehensive Guide
- Replacing Property and Income Taxes in Nebraska with Consumption Taxes: A Growing Urban…
- Louisiana Department of Revenue Ruling 23-001: Sales Tax and Rental Tax for Online Vehicle Sharing Program
- Florida Senate Bill 352 proposes unique sales tax holiday for virtual currency purchases in 2025
- Texas Sales and Use Tax: Taxation of Gift Certificate Exchange for Merchandise
- Florida Senate Introduces Bill for Virtual Currency Sales Tax Holiday
ASIA-PACIFIC
- Extension of VAT exemption for import of electric cars to Armenia for another year
- Extension of VAT Exemption for Electric Car Imports in Armenia Boosts Growth in 2023
- Ministry of Economy proposes year extension of the exemption from import taxes on e-vehicles
- Introduction of Electrically Powered Transportation and New Norm to Free from VAT until 2026
- ATO’s Decision Impact Statement on Simplot GST Decision: Implications for Taxpayers and Food Products
- OECD Recommends Consumption Tax Increase and Exemption Reduction to Boost Australia’s…
- GTRI Urges Govt to Reduce Import Tax on Goods to Minimize Export Schemes
- GST Portal Services will not be available until November 26, 2023, at 11 AM
- Delhi High Court Questions GST Authorities’ Order to Cancel Firm’s Registration
- Surat Police Arrest Two Individuals for GST Fraud Using Bogus Firms
- Experts Suggest Expanding GST Amnesty Scheme to Benefit More Taxpayers
- 5 Quick & Easy Steps To Identify and Report Fake GST Bills To Avoid Scams
- GST Council’s Role Only Recommendatory: HC
- CGST Officers Crack Down on 48 Fake Firms for ₹199 Crore Fraudulent ITC
- Identifying Fake GST Bills: A Comprehensive Guide to Protecting Your Business and Interests
- Ahmedabad Municipal Corporation sells properties instead of leasing to avoid 18% GST
- GST Council Can Recommend Rates, But Can’t Determine Classification: High Court Allows Petition Challenging Flavoured Milk Classification
- GSTN issued comprehensive Guide and Instructions for Direct API Integration with Any of the 6 IRPs for E-Invoice Reporting
- Cancellation GST Registration Ab initio from Date it was Granted due to Non-Filing of Return for 6…
- Deadline Approaching for Correct Declaration of Input Tax Credit in GST
- DGGI Sends Notices to Real Estate Firms Demanding GST Payment for Intra-Group Transactions
- Cancellation of GST Registration without specific Reason
- Entrepreneurs informed about the need to register for VAT
- The Authentication Method will be Changed in the e-Invoice by November 25, 2023
- Technical Work in the e-Invoice Information System on November 23, 2023
- Kazakhstan Senate Considers Tax Code Amendment to Exempt Digital Asset Sales from VAT
- Fake news about the introduction of VAT payments – November 20, 2023
- Malaysia e-Invoicing introduction dates update
- Malaysia Updates E-Invoicing Guidelines with Revised Timeline
- Malaysia: Mandatory e-invoicing and e-reporting on the horizon
- Malaysia Updates Guidelines for E-Invoicing Requirements Including Revised…
- KCCI Urges Immediate Rectification of Technical Glitches in Sales Tax Return Filings
- FBR Announces Sales Tax Default Surcharge Rates for Tax Year 2024
- Inland Revenue Officers Granted Powers to Arrest Sales Tax Fraud in Tax Year 2024
- FBR Introduces Monetary Penalties for Failure to File Sales Tax Returns in 2024
- Pakistan Allows Sales Tax Invoices in English or Urdu Language
- Evolving Rules on VAT in the Philippines: A Closer Look at the CREATE Act
- Understanding VAT Refunds: Requisites, Procedures, and Documentary Requirements
- Optional VAT Registration Now Available for Transitory Domestic Enterprises in Eco Zones: BIR
- BIR Issues Rules on Optional VAT Registration
- IRD Instructed to Develop System for Proper VAT Payments to Government
- COPA Orders Probe into Under-Invoiced Coal Imports for VAT Evasion
- Increase of VAT to 18% to Boost Revenue and Meet IMF Targets
- Sri Lanka split payments proposals
- VAT to Increase to 18% from Next Year, Imposed on More Goods and Services
- COPA Urges IRD to Ensure Proper Collection of VAT for Government Revenue
- COPA Questions IRD on VAT Collection Amid Recent Increase
- A Budget in Crisis
- Uniform-Invoice Prize Winning Numbers for September to October, 2023 Announced
- New Regulations on Disposal of Non-performing Loans by Asset Management Companies
- Exemption from issuing unified invoices for gifts or prizes given by businesses
- Scope of Government Commissioned Labor (Industry) Exempt from Business Tax
- Continuation of 100% Reduction in Import Taxes on Soybeans, Wheat, and Corn
- Taiwan Notes Incentives for Enterprises that Upload Electronic Account Books
- Experts Debate Proposal to Extend VAT Reduction for Stimulating Economic Growth
- Clarity Sought on VAT Reduction Proposals
- Continuing the implementation of VAT reduction is necessary
- VAT should be Reduced by 2% for the Whole of 2024
- The National Assembly gives Opinions on VAT Reduction, 2 Options to Withdraw Social Insurance Once
- Congestion in VAT Refund, Businesses Face Difficulties
EUROPE
- Renew Europe Delivers Modernised VAT Rules to Curb Fraud and Make Compliance More Flexible for SMEs
- Exploring B2B and B2G E-Invoicing Mandates Across Europe
- Proposal for Council Decision on Amendment of EU-Norway Agreement on VAT Cooperation and Fraud Prevention
- UK Parliament’s Concerns on EU IOSS and Customs Reforms: Impact on UK Businesses and Northern Ireland
- Proposal to Extend UK’s Special VAT Measure for Northern Ireland: Council…
- Proposal to Amend VAT Directive for Northern Ireland: Procedure 2023/0402/NLE
- New ECJ VAT Case C-680/23: Modexel vs. PT
- Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect…
- Comments on opinion in case C-316/22: The tax authorities also liable for reimbursement of wrongly levied taxes
- Comments on C-653/22: Customs penalty must be proportional to the alleged evasion, according to the EU Court
- Comments on opinion in case C-606/22: Correcting VAT on Gym Entry Fees
- ECJ C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms
- Comments on ECJ C-532/22: Romanian Studio Taxed for Erotic Streams
- ECJ Customs Case C‑653/22: Interpretation of Article 42(1) of Regulation No 952/2013 on Customs Penalties
- Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats
- List of VAT-Exempt Investment Gold Coins Meeting Criteria for 2024
- ViDA Negotiations Extended Beyond 2024
- Which Member States in the European Union allow for VAT grouping?
- EU Seeks To Better Track VAT Lost To Fraud, Insolvency
- EU VAT gap report 2023: Details and the findings
- 123rd meeting of the EU VAT Committee meeting on Nov 20, 2023 – Agenda & Documents shared
- Recovering Overpaid Duty: Gabel Industria’s Potential Avenue for Legal Action against A2A Energia
- EU Commission ViDA Implementation Delayed Due to Member State Deliberation on E-Invoicing & Digital Reporting
- Digitalisation and real-time reporting ‘behind 38% reduction in VAT gap’
- New customs codes from 2024
- EU Lawmakers Call for One-Year Pause on VAT Reform to Allow Businesses to Prepare
- GENA(EESPA) Urges EU Leaders to Address Challenges in Digital Reporting Requirements
- European Parliament wants One-Year Postponement of ViDA Proposals
- European Parliament wants ViDA proposals postponed for a year
- European Parliament Proposes One-Year Delay for ViDA Proposals
- Parliament adopts its opinion on latest update to EU VAT code
- Import One Stop Shop Expanded Under ‘ViDA,’ ‘Customs Reforms’ Packages
- ViDA: Potential Delay in VAT Changes for the Digital Age
- Austria Parliament Passes Bills on Tax Measures for 2024 Budget and Renewable Energy
- VAT exemption for photovoltaic systems: Overview of conditions and practical aspects
- Council of Ministers approves draft law on VAT rate directive relating to place of supply of virtual…
- Legislative Changes in VAT Deduction and Recovery Periods: Parliament’s Recent Bill
- Consolidation of Reduced VAT Rates in Czech Republic Signed into Law
- President Signs Bill Increasing CIT Rate to 21%, Converting Multiple Reduced VAT Rates into Single 12% Rate
- Court ruling: Tax liability for sale of wine and gambling winnings in a business enterprise
- Denmark B2B Domestic Reverse Charge Telephony Services
- Fiscalization Obligations in Denmark: Who is Subjected and What You Need to Know
- Amendment of DAC7 Regulation on Reporting Obligations of Platform Operators for Sellers and…
- Denmark Tax Agency Clarifies VAT Exemption for Insurance Brokerage Services
- Denmark’s new domestic reverse-charge VAT rules apply beginning 1 January 2024
- Germany’s Bundestag passes extended transition to e-invoicing, allowing paper invoices until 2026
- Germany to Increase VAT on Restaurant and Catering Services to 19% from January 2024
- Understanding the Economic Integration in VAT Grouping and its Implications
- The Carbon Border Adjustment Mechanism (CBAM) and Compliance Obligations in…
- Packaging Law: What online sellers need to consider when shipping to Germany
- Germany brings Forward Ending of Energy 7% VAT Rate
- German B2B e-Invoicing Extended to Jan 2027
- Lower House of Parliament Approves Draft Business Tax Reform Bill in Germany
- Public Payments to a Shepherd for Nature Conservation Purposes are Subject to VAT
- Tax-exempt provision of aircraft and flight instruction by a sports aviation club
- Waiting for Christmas Without a Happy Ending: VAT in Gastronomy Rises Back to 19%
- Conditions for Deducting Input Tax from Municipal Economic Development…
- Clarification on VAT Treatment of Contracts for Differences and OTC Derivatives in Greece
- Clarifications on the correct application of Circular E. 2066/2023 regarding the VAT treatment of Contract For Differences (CFD)
- Clarifications on the use of the tax certificate in case the rate has been modified
- VAT Refund on Credit Invoice for Bond Haircuts in Pharmaceutical Companies 2008-2009
- Third Country Imports with Folder and Transfer to myDATA (Detailed Example)
- Clarifications on VAT acquisition or import of investment goods
- Clarifications on VAT exemption for OTC derivatives
- Permanent VAT Cut Extended for Key Commodities in 2024 State Budget
- Possible Extension of VAT Cut till June to Support Economy and Prevent Price Burden on Consumers
- myDATA: Processes and Obligations Seminar Organized by ΛΣΑ-ΠΑΕΛΟ on November 20, 2023
- The “construction” of myDATA fines
- Digital VAT Reporting Consultation in Ireland: Revenue Seeking Inspiration from Global Business Experiences
- Ireland Introduces New Tax Reports to Aid Cross-Border Traders
- Regularization of violations related to the non-submission of the VAT return in presence of…
- Simplified regularisation in case of duplicated electronic invoices
- Digitalization of the customs bills of export – Postponement of the entry intoforce on a date to be defined
- Applicable VAT rate for services rendered to customers staying in dispersed nautical hotel
- 10% VAT for Accommodation Services in Nautical Hotel: Agenzia delle Entrate Clarifies
- No VAT for the disposal of privately acquired property: a case-by-case evaluation for renovation works
- 10% VAT for cleaning and booking services in the nautical hotel
- Warranty obligation for fiscal representatives and non-EU taxpayers intending to carry out…
- Essential Approach for VAT Treatment of Crypto-Assets: Substance Over Form Evaluation
- Italy’s 2024 VAT Changes: Impact on Products and Rates
- Tax Deposits and VAT regime for gasoline, diesel, and other fuel products
- Continued Revenue Controls even after Closure of VAT Registration: Budget Bill 2024
- Fiscal warehouses: what is the applicable VAT regime?
- Approach necessary for VAT treatment of crypto-assets: substantial evaluation beyond instrument denomination
- Fuel transfers in storage without VAT even if more than two parties are involved
- Ordinary or flat-rate VAT regime for entertainment activities? Evaluating the most advantageous option.
- Fighting VAT fraud: PSP with new obligations on cross-border payments
- VAT also due for registration of vehicles from San Marino
- Strengthening Measures to Combat False or Inactive VAT Numbers in the 2024 Budget Law
- VAT Law Amendments: Record Obligations, Exemptions, and New Provider Rules of Payment Service…
- Farmers Reject Proposed 12% VAT on Produce, Urge Government to Maintain 5% Rate
- Luxembourg’s Proposed Extension of Reverse Charge Mechanism to Combat VAT Fraud
- Luxembourg Government’s 2023-2028 Coalition Agreement: Increasing VAT benefits for…
- What are DLT assets and how are they treated for VAT purposes?
- What would be the VAT implications for a gaming company to operate from Malta?
- Does Malta have VAT group registration and what would be the benefits?
- Are there any VAT services available online?
- How to submit a VAT return?
- What are the VAT rates in Malta?
- How to register for Malta VAT? What is the difference between Article 10, 11 and 12?
- Supreme Court: Antidumping and compensatory duties; payment of customs debt by a third party
- North Holland Court: 9% VAT rate applies to the supply of plaster shoes
- Recording a false invoice in your administration is not fraud
- Magic truffles taxed at the general VAT rate
- Introduction of DAC7: New Reporting Obligations for Digital Platforms to Combat Tax Evasion
- FE is a Reseller : Margin Scheme for Occasional Purchase of Yacht
- Deadline Approaching for Applying for KOR as of 1 January 2024
- Normal VAT rate for karaoke booth
- Court rules in favor of taxpayer’s VAT refund for new home with solar panels
- Amsterdam Court Denies Customs Duty Refund for Cod Import; No Change in Declarations Allowed
- Lack of direct relationship between facts and reports leads to annulment of criminal fines
- No default fines for participants of OSS until 1 June 2024
- VAT refund for roof of new-build home with solar panels
- Applicability of Reduced VAT Rate for Karaoke Cabins
- Amsterdam Court of Appeal: Customs Law – Amendment of Declarations Not Possible
- Application of zero rate for horse delivery disputed: Court ruling
- Long-term VAT fraud in organized group within restaurant chain; no punishment
- Sushi chain not punished for VAT fraud; TV documentary FIOD privacy violation
- Important Points to Consider for the Last VAT Return of the Financial Year
- Decree on temporary measure for payment default fine on EU VAT e-commerce published
- Temporary measure for payment default fine for EU VAT e-commerce
- Publication on possible discrimination in BPM due to depreciation table as of July 1, 2023
- Transition law VAT increase does not apply to exercise right of sale option for new homes
- Deductibility of transformation costs for national monuments to housing
- VAT Rate Changes in Agriculture: 2024 Tax Plan Impact
- Ruling: No Right to Deduct and Refund VAT by the Municipality in Connection with the…
- Ruling: Meatless Ready Meal subject to 0% VAT Rate
- Ruling: VAT Refund Eligibility for Road Reconstruction Expenses
- Poland Proposes Extending 0% VAT Rate on Food Until June 2024
- Understanding E-Invoicing in Poland: The KSeF System and Compliance Requirements
- The commune will not pay VAT on contributions in kind to the municipal company
- Gmina exempt from paying VAT for contribution to municipal company
- The Consequences of VAT Donation of a Family Member’s Business
- Proposed Extension of List of Taxes Payable to Tax Micro-Accounts
- Refund of Overpaid VAT in the Case of an Overpaid VAT Rate on a Receipt – Polish Case before the CJEU
- How to issue an e-invoice?
- Temporary Access Disruptions to National e-Invoice System Test Environment from 22-27 November 2023
- Ruling: New Pharmaceutical Raw Material – 23% VAT
- Ruling: Food item, lollipop – 8% VAT Rate
- Ruling: Fresh Green Corn – 23% VAT
- Ruling: VAT Rate for “Gummy Bears” – 8% VAT
- Poland: Cash register receipts as valid evidence for overstated VAT (CJEU Advocate General opinion)
- Application of Split Payment Mechanism for Advances
- Does parking a company car in front of an employee’s house deprive the company of the right to full VAT deduction?
- Ruling: Eye drops – 8% VAT rate
- Ruling: Dried and Crushed Tarragon Leaf – 0% VAT Rate
- Ruling: 23% VAT for adjuvant used in agriculture
- Ruling: Protein Bar subject to 23% VAT
- Ruling: 0% VAT for food item for direct consumption, cooking, and as a component in sauces, soups, and other dishes
- Ruling: Bridge – 23% VAT Rate
- Ruling: Dried and crushed tarragon stem – 0% VAT rate
- Ruling: Freeze-dried sprout mixture – 8% VAT rate
- Ruling: Protein Bar with Dark Chocolate – 23% VAT Rate
- Ruling: Plant Protein – 23% VAT
- Interpretation of the lack of VAT deduction for asbestos removal project – official letter
- Only 21 VAT groups were created – new regulations without success
- More responsibilities are coming for local government units in connection with KSeF
- Legislative Changes to VAT and Other Acts: Updates on JPK_V7 Reporting, Cash Register Exemptions, and Beverage Packaging Deposit Scheme
- Update of API for National e-Invoice System and Taxpayer Application KSeF in Pre-production Environment (Demo)
- Who Should Start Testing e-Invoicing Today: Ministry of Finance Source
- Zero VAT on food: Soboń presents bill proposal today
- Who Should Start Testing e-Invoicing? For Whom and From When is KSeF?
- The National e-Invoice System will complicate making transfers
- Ruling: Packed honey subject to 0% VAT
- Maximizing VAT Savings: Strategies for Year-End and New Year Optimization
- High VAT on the receipt. Companies are getting closer to victory
- PiS wants to extend zero VAT on food until June 30, 2024
- The Ministry of Finance organizes free webinars on KSeF
- By Renting Privately, an Entrepreneur May Lose the VAT Exemption
- Electronic Invoicing in Romania: A Two-Phase Approach for Business Transactions Explained
- Summary of the law on electronic archiving of documents (Law 135/2007)
- Electronic Archiving of Documents by Companies in Their Own Name
- Administrative procedure for Platform Operators adhering to reporting obligations under DAC7
- Romania Publishes Bill to Recategorize VAT Rates for Various Goods and Services
- Serbia’s Minister of Finance Announces Amendments to VAT Rulebook Effective January 1, 2024
- Serbia’s VAT Rulebook Amendments: Impact on Foreign Customers’ VAT Refunds
- Slovakia Proposes Increasing VAT Registration Threshold to EUR 75,000
- Slovak Parliament Considers Raising VAT Threshold to EUR 75,000
- Slovak Parliament Considering Increase in VAT Threshold
- Dismantling of a Criminal Organization Accused of a €25 Million VAT Fraud in Latin America
- Spain starts the implementation and public consultation process of DAC7
- Supreme Administartive Court: Deduction right for consultancy costs in connection with sale of subsidiary’s shares
- VAT Treatment of Share Sales by Holding Companies in Sweden: 2023-11-22 Update
- Sweden Introduces New Reporting Obligations for Payment Service Providers to Combat…
- Sweden Implements New Reporting Obligations for Payment Service Providers to Combat VAT Fraud
- Decision to Remove the Right to Deduct VAT Calculated within the Scope of Surveillance and Protection Measures in Imports
- Decision on the Removal of the Right to Deduct VAT Calculated within the Scope of Surveillance and…
- Turkey Sets Special Consumption Tax Rates for Electric Motor Vehicles
- Extension of Deadlines for VAT Inclusion in Tax Credit after August 1, 2023: Reminder from the SFS
- Order of displaying by the supplier in VAT accounting operations for which a tax invoice was not timely issued
- Date for forming VAT PC based on travel expenses is the date of submitting an advance report
- Three-party contract: VAT consequences for resident buyer and non-resident payer
- Changes to the positive tax history of VAT payers from December 9th
- Excluding Non-VAT Tax and Fees from Taxable Base in Invoices: Clarifications by Tax Authorities
- How are VAT amounts taken into account when determining the tax base for corporate income tax?
- Taxation of Gift Certificates: VAT on Sales and Free Supply to Others
- How can a newly created “unit” with a 3% rate become a VAT payer?
- EU Proposals for Travel Platforms’ VAT Rules Delayed, Allowing More Time for Preparation
- Committee Raises Concerns Over Scottish Government’s VAT Assignment Plans
- Zero-rated Children’s Clothing: Excluding Yemeni, Mongolian, and Tibetan Goat Skin Varieties
- VAT Treatment of ‘Refer a Friend’ Scheme: First-tier Tribunal Rules Against Simple Energy Limited
- New HMRC Guidance for Insurance Sector: Fair and Reasonable Partial Exemption Special Methods
- VAT Reclaim for Doctors and Healthcare Professionals: A Comprehensive Guide
- The TalkTalk Case: Examining the Impact of Prompt Payment Discounts on the Value of Supply
- Understanding Split Payments: A Potential Solution for VAT Compliance in Online Sales
- Removing Penalty Points: A Guide to Avoiding Penalties under the New System
- New HMRC guidance on selling goods through online marketplaces and direct to UK customers
- VAT Gap in tax year 2022 to 2023 is £8.8 billion, which is 5.3% of the net VAT total theoretical liability
- Autumn Statement Highlights: VAT & Environmental Tax Updates for 2024
- Changes to VAT DIY Housebuilders Scheme: Digitization and Extended Claim Periods for Greater Savings
- Complete Guide to VAT in the UK for DDP Sales: Navigating Post-Brexit Changes and Maximizing Efficiency
- HMRC Official Statistics: Second estimate of the VAT gap (tax year 2022 to 2023)
- CIS Gross Payment Compliance Tests to be Strengthened
- Plastic packaging tax will increase from £210.82 to £217.85 per tonne as of April 1, 2024
- Autumn Statement: Extension of VAT Zero Rates: Period Underwear & Energy-Saving Material
- Autumn Statement 2023: VAT and Customs Duty
- UK HMRC to consult following High Court backing 20% VAT on private taxi operators
- Chancellor to Consult on VAT Treatment of Private Hire Vehicles in 2024: Industry and Passenger Impact
- Extension of VAT Zero Rates in Autumn Statement
- Charities to Receive VAT Relief on Energy-Saving Materials
- Chancellor Announces Consultation on VAT Treatment of Private Hire Vehicles Starting Early 2024
- Appeal Dismissed: VAT Failure to Keep Documents Necessary for Return Verification
- The VAT Treatment of Fuel and Plant Hire: Single or Separate Supplies?
- New Civil Penalties for Import and Export Obligations Effective from December 2023
- Changes to the DIY Housebuilders’ Scheme: Electronic Claims and Extended Deadline
- Tourism Minister Urges Government to Cut VAT to Support Scotland’s Tourism and Hospitality Sector
- Overview and User Testing of HMRC’s Single Trade Window
- UK digital platform VAT obligations for 3rd party sellers 2024
- Council of the European Union Proposes That United Kingdom Continue to Apply VAT Flat-Rate Scheme for Non-Deductible VAT Charged on Fuel Expenses in…
MIDDLE EAST
- Bahrain Cracks Down on VAT and Excise Violations with 174 Inspections in Local Markets
- Bahrain’s National Bureau for Revenue Ensures VAT and Excise Implementation in Local Businesses
- Expansion of Electronic Invoicing Regime in KSA to Include More Taxpayers from June 2024
- Saudi Tax Agency Criteria for Ninth Wave E-Invoicing Integration for High-Revenue Taxpayers
- Second Phase Implementation: Criteria and Timeline for Electronic Invoicing Integration by ZATCA
- Saudi Arabia announces ninth wave of Phase 2 e-invoicing integration
- Saudi Arabia’s latest electronic invoicing announcement
- Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project
- Saudi Arabia Determines Criteria for Ninth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Saudi Arabia announces new taxpayer group for Phase 2 of e-invoicing implementation
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia approves new operating procedures of the General Secretariat of Zakat, Tax and Customs Committees
- Saudi Arabia Announces Ninth Wave of Phase 2 e-Invoicing Implementation
- ZATCA announces ninth wave of taxpayers to comply with Phase 2 requirements
- Saudi Arabia e-Invoices (FATOORAH) – Ninth Wave June 2024
- UAE Tax-Free Shopping: How Tourists Saved $490m on VAT Bills
- FTA Achieves over 3.44m Tourist Tax Refund Transactions in First 9 Months
- Eliminate VAT Return Filing Worries: Answering Common FAQ’s
