Decisions
The start of a new year is often a moment for many people to start something new. This can be work-related or personal, long-term planning or an impulsive decision. New job, or new career, you stop smoking, or you intend to renew friendships. In my case I got injured the first time I visited the gym this year, and that was just when I wanted to subscribe.
The European Court of Justice made 36 decisions in 2023. There were 42 new VAT related questions raised to the ECJ. From these new cases, two were decided within a couple of months. Where in some cases the ECJ may take several years to come to its judgment, last year it showed that it can make fast decisions as well.
The first case was a fraud-case (C-107/23), where a group of people in Romania falsified accounting documents relating to the sale of diesel fuel acquired under the excise duty suspension regime. The persons were also criminally prosecuted, and the Romanian tax authorities wanted to collect to missing VAT. The problem was that in the criminal procedure, not everything went as it should have been done, and the question thus was if the ‘failing’ of the criminal procedure also meant that the VAT collection would be impossible.
The ECJ decides that EU (VAT) Law prevails above national Law and jurisprudence. Although not very clearly stated in the case itself, it means that the Romanian tax authorities can still collect the VAT.
The second case concerned the calculation and payment of interest (C-151/23), something that the ECJ has dealt with before. That was probably the reason why the Court did not even bother to obtain the Opinion of the Advocate General and took its decision in the form of an Order. In this case, the taxpayer requested a refund of VAT, which was granted and appealed and granted and appealed several times. The Slovakian tax authorities eventually paid back the VAT, but there was doubt regarding the moment from when they should be paying interest.
The ECJ stated that the interest must be calculated when the tax authorities do not pay the VAT refund “within a reasonable period”. This period can be based on national rules, as long as this does not result in depriving the taxable person of adequate compensation for the loss caused by the late reimbursement.
Are these cases helpful for your day-to-day work? Let us know in the comments on LinkedIn.
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.
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WORLD
- E-Invoicing & E-Reporting developments in the news in week 1/2024
- 24 rate and regulatory changes to look out for in 2024
- Understanding Tax Compliance: Types, Importance, and How to Stay Compliant
- The Changing Landscape of Indirect Taxation: A KPMG Report on the Future of Tax Returns
- Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
- January 2024 global VAT & GST rises
- Global VAT e-invoicing and digital reporting mandates
- Global 2024 VAT/GST changes
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2023
- com: Noteworthy VAT Updates and Rate Changes in December 2023
- Website tax authorities on E-Invoicing/Real Time Reporting
- Top 10 of most visited news items in 2023 on VATupdate.com
WEBINARS / EVENTS
AFRICA
AMERICAS
- Anguilla Exempts Insurance Services from GST
- Anguilla Grants GST Exemption to All Insurance Services
- Colombian President Issues Decree Exempting Sales Tax and VAT in Prison System
- Bolivia Increases Consumption Tax Rates for 2024
- Colombia Sets 2024 Plastic Bag Consumption Tax Rate
- Colombia Implements New Tax Regulations for Digital Services and Economic Presence
- New Decree regulates taxation of digital services and economic presence
- Tax Authority Updates Specific Rates of Special Consumption Tax (ICE) Applicable in Fiscal Period 2024
- Ecuador Introduces Zero VAT Rate For Certain Activities in Major Tax Reform
- Mexico: Deadline extension for Carta Porte supplement version 2.0
- Mexico New Requirements for the Declaration of the Transportation of Merchandise (Bill of Lading Complement)
- Peru’s Congress Amends Tax Code Rules on Interest for Refunds and Penalties
- Peru: GRE Grace Period Extended
- The Role of Technology in Streamlining Ecommerce Sales Tax Compliance: Challenges, Solutions, and Consulting
- Carbondale & Edgewater, Colorado Change to State-Administered for Sales Tax
- 2023 Sales Tax Review: Trends, Exemptions, and Controversies
- Expansion of Exemption for Vehicles Used in Out-of-State or Interstate Commerce in California
- Estimating Sales Tax Exposure: How to Mitigate Non-Compliance and Ensure Compliance in 2024
ASIA-PACIFIC
- Blocking E-way Bill Generation Without B2B E-invoice Details from March 1
- Government Considers AI and Data Analytics to Combat GST Evasion
- Mandatory Integration of E-Waybill Generation with E-Invoice Details from March 1, 2024
- Delhi High Court Allows GST Refund for Accumulated ITC Due to Different Tax Rates on Inward Supplies
- The Dilemma of GST on Food Delivery Services: Swiggy – Zomato Conundrum
- New HSN Code Requirements for E-Way Bills Effective from 1st Feb 2024
- E-Way Bill Alert: Implementation of New HSN Code Requirement for B2B and Export…
- Tax Judgments of Supreme Court Annual Digest 2023
- E-way Bill Generation not allowable without E-invoice details w.e.f. 1st March 2024
- Haryana VAT – One Time Settlement Scheme
- Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority
- Tax Judgments of High Courts: Annual Case Digest 2023
- GST Portal Introduces Credit and Debit Card Payment Option for Taxpayers
- Government Considers Tech-Based Shield to Prevent GST Input Tax Credit Fraud
- Supreme Court Notice to Finance Ministry on Revising GST Returns on Portal
- Major GST Portal Update: GSTN enables GST Payments through Credit/Debit Cards
- GST AAR and AAAR Rulings: Annual Digest 2023
- GST Portal New Functionality: Changes in Table 14 and Table 15 added to GSTR-1
- CESTAT Annual Case Digest 2023
- Cancellation of GST Registration due to Non-Payment of Tax: Madras HC directs to Revive GST Registration
- CBIC Amends GST Goods Rate Notification Effective from January 4, 2024
- Gujarat witnesses 515% surge in GST evasion due to poor compliance and fake billing scams
- Understanding the Time of Supply of Services under CGST/SGST Act
- GSTN releases Advisory on functionalities available on GST portal for the GTA taxpayers
- Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit
- ITAT Weekly Round Up
- Guidance on Sales Tax Exemptions for Manufacturing Aids and Cleanroom Equipment in Malaysia
- Malaysia Tax Agency Updates Guide on Sales Tax Exemption for Registered Manufacturers
- Malaysia Implements 2023 Finance Act No. 2 with New Tax Measures
- Malaysia Introduces Changes to Sales Tax Law for Low-Value Goods
- Malaysia Implements New Indirect Tax Guidelines from January 2024
- Sales Tax Exemption on Manufacturing Aids and Cleanroom Equipment: Important Updates and Guidelines
- FBR Implements Strict Deadline for Customs Duty Refund Claims to Streamline Tax Processes
- SRB Issues Updated Guidelines to Banks for Sindh Sales Tax Payment
- Pakistan Federal Board of Revenue to require electronic invoices for some consumer goods
- FBR Grants Enhanced Authority to Determine Customs Value for Streamlined and Fair Valuation Process
- FBR Extends Deadline for HS Code List Recommendations to Promote Industry Input and Transparency
- Singapore Raises Goods and Services Tax to 9% in 2024 to Address Healthcare Costs
- Tips for Correcting Errors in Your GST Return: Filing GST F7
- Singapore Raises Goods and Sales Tax to Nine Percent in 2024 to Address Healthcare Costs
- South Korea Extends VAT Exemption to Battle Inflation and Ease Financial Burden on Consumers
- Government Extends VAT Exemption for Coffee and Cacao Beans to Alleviate Consumer Burden
- Government Exempts Ayurvedic Products from VAT to Reduce Healthcare Costs
- Government Plans to Remove VAT on Chemical Fertilizers to Support Sri Lankan Farmers
- Proposed Amendments to Value Added Tax Refund Regulations Expected
- Proposed New Regulations on VAT Calculation Rates
- Proposed Amendment to VAT Law by Ministry of Finance to address inconsistencies and complexities
- Vietnam Implements 2% VAT Reduction on Select Goods and Services until June 2024
- Online Sales Tax Collection Surpasses $22 Million in 2023, Market Expected to Reach $57 Billion by 2025
EUROPE
- Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law
- ECJ Rules on VAT Liability for Board Members of Luxembourg Companies
- ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent…
- Comments on ECJ C-288/22: Can a member of the management board be considered a VAT payer?
- Comments on ECJ C-288/22: Member of the board of a company is not a VAT taxpayer (in principle)
- This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
- Belgian Presidency of the Council of the European Union Sets Out Priorities
- Agenda of the ECJ VAT cases – 3 Judgments, 2 Hearings announced till February 8, 2024
- Intrastat Thresholds in the European Union for 2024
- AmCham EU – Position paper – VAT in the Digital Age Consultation Response
- VAT rates and VAT taxation of services under new rules in 2025
- VAT Rates in EU 2024: Changes, Variations, and Implications for International Trade
- Changes in EU VAT Rates for 2024: Switzerland, Czech Republic, Estonia, and Luxembourg
- New EU Rules Combat VAT Fraud on Cross-Border Payments
- Changes in Intrastat Thresholds for Making Declarations in 2024: Bulgaria, Estonia, Lithuania, and Poland
- Having various stocks in the EU: what does it mean?
- Annulment of Decision on ORF Program Fee: Case of B M in W vs. GIS
- Austria VAT country guide 2024
- Common VAT pitfalls for doctors in practice
- Belgium Introduces Law Amending Tax Provisions, Including Insurance Operations
- New Decree establishes reporting framework for platform operators
- Belgium: draft legislation on mandatory B2B e-invoicing now published
- Can you recover Belgian VAT on your expenses?
- Key facts about Belgium’s proposed e-invoicing obligation
- Bulgaria Introduces New Criteria for Large Taxpayers, Effective Jan 1, 2024
- Bulgaria Implements Amendments to VAT Act for Import Regulations
- National Revenue Agency will officially change VAT identification numbers of natural persons
- From January 1, 2024, the list of goods with a high fiscal risk is amended
- Croatia Implements Amendments to VAT Rules, Increasing Thresholds and Introducing New Measures
- New obligations for platform operators (DAC7) – registration and information delivery
- Analysis of fiscalization system data: number and amount of invoices in euros for all activities.
- Cyprus Implements Zero VAT Rate for Select Food Items until 31 May 2024
- Cyprus raises Intrastat threshold 2024
- 2024 VAT Rate Consolidation in the Czech Republic: Legislative Process and Implications
- VAT in the Czech Republic: A Comprehensive eBook on Rates, Registration, and Compliance
- Do Companies Outside of Fiscalization Scope in Denmark Need to Issue Receipts?
- Clarification on Inclusion of Production Fees in VAT Base – Tax Authority’s Directive
- Guide to registration of a digital standard bookkeeping system
- VAT rate changes per January 1, 2025, for accommodation services and press publications
- Transitional provisions VAT rate increase to 22% effective Jan 1, 2024
- Estonia VAT guide 2024
- Survey: Estonia’s VAT increase prompts more shopping trips to Latvia
- French Implements 1.2% Turnover Tax on Music Streaming Services from Jan 2024
- France Extends Deadline for E-Invoicing and E-Reporting Obligation to September 2026
- France publishes 2024 Finance Act, implementing EU Directive and strengthening anti-abuse rules
- France updates import VAT deferment regime
- France VAT country guide 2024
- Update of the E-Invoicing and E-Reporting Timeline in France
- France Introduces Version 2.3 English Specifications for E-Invoicing and E-Reporting in September 2026
- Updated VAT Rules for Import Declarations and Payments
- Germany Delays Plastic Tax Implementation Until 2025
- Germany to Reinstate 19% VAT Rate for Restaurant and Catering Services from 01.04.24
- Germany’s Regulatory Tide: Navigating the Global Surge of E-Invoicing Mandates
- Special Obligations for Payment Service Providers in Relation to VAT
- VAT regulations for school festivals or cake sales in NRW: Update from the government
- Place of supply in case of damage settlement
- BMF releases new forms for VAT registration of foreign entrepreneurs with zero tax rate
- Update of List of Domestic Aviation Companies Operating International Air Transport in Germany (as of 1.1.2024)
- Avoiding Taxation of Gratuitous Disposal of Photovoltaic Systems through Withdrawal
- Monthly Updated Overview of VAT Conversion Rates 2023 According to BMF Letter of 2 January 2024
- VAT Treatment of Cake Sales in Schools in NRW and Baden-Württemberg (FinMin)
- B2G e-Invoicing in the German federal states
- Updated myDATA e-book for reporting obligations in Greece: New extensions and timeline changes
- Greece Fully Implements myDATA Reporting Requirements and Extends Incentives…
- Greece Implements myDATA Reporting and Extends E-Invoicing Incentives through Certified Providers
- Publication of the provisions of laws 5073/2023 and 5079/2023 regarding the application of VAT rates
- Clarifications by AADE on VAT rates in catering and recent changes in reduced VAT rates for goods and services
- Greece’s MyDATA System: Transforming Tax Compliance and Tackling Tax Evasion
- Latest updates in myDATA reporting include e-invoicing requirements and penalties for non-compliance
- Updates to Greece’s myDATA reporting platform and plans for mandatory VAT e-invoicing by 2025
- Tax Incentives For E-Invoicing Through Licensed Providers Extended to 2024
- Hungary eVAT digital ledgers & pre-filled returns Jan 2024
- NAV Launches eÁFA: Online VAT Returns Simplify Tax Obligations and Reduce Administration
- Reduced VAT Rates on Feminine Hygiene Products and Childcare Products from January 1, 2024
- Italy Postpones Electronic Invoicing for Certain Healthcare Operators
- Italian tax authorities Circular No. 30 of 27 October 2023: First considerations on the VAT treatment of crypto-assets
- Italy SdI e-invoicing helps ensure EU fraud targets hit early
- No More 5% VAT for Children’s Products and Feminine Hygiene
- Tax Court Rules in Favor of Taxpayer’s Right to VAT Refund for Car Sales
- Correction of Deducted VAT and Incorrect Application of Zero Rate
- Court of Appeal in Amsterdam: Taxation of PCO-fees
- No reduced rate on service fee for resale of tickets
- Providing intermission drinks during a performance is also subject to a reduced VAT rate
- Dispute over the Classification of an “interval drink” in Relation to Theater Admission
- VAT Decree Table II Amendments: Key Changes Unveiled
- Important: From 1 January 2024, changes to VAT treatment of supplies between head office and VAT fixed establishment
- Expansion of Poland’s Micro Account Initiative: More Payment Types Required from Taxpayers
- Ruling: Exemption from VAT for conducting dance sports classes
- From July 2024, entering KSeF numbers in JPK_V7 will be optional
- Ruling: VAT Settlement by Municipality for Renewable Energy Investment
- Ruling: Lack of VAT Deduction Rights for Expenditures in Rural Development Program Project
- Ruling: VAT Deduction for Municipality Expenditures on Digitization
- Ruling: VAT Settlement by Municipality in Relation to Water and Sewage Management
- Ruling: Interpretation of the VAT exemption for a donation to the municipality
- New MF regulation on recording invoices in JPK_V7 when renouncing advance invoice issuance
- Poland: updates regarding changes to the JPK_VAT in relation to KSeF
- Poland VAT country guide 2024
- What’s new in VAT? – Summary of December 2023
- Advance Payments in Domestic Trade and VAT: When is Tax Liability Triggered?
- Plastic packaging fee increases VAT taxation base for meals or drinks
- Transfer of goods from warehouse to KSeF will require invoicing through the National e-Invoice System
- Possibility to deduct VAT based on the contract
- VAT taxation of the transformation of perpetual usufruct into ownership based on the 2023 regulations
- The Complications of Charging VAT on the SUP Fee for Single-Use Packaging
- Right to Deduct VAT: Contract as Sufficient Document for Tax Deduction
- Organizing company anniversary allows for VAT deduction, according to WSA ruling
- VAT on the fee for plastic packaging. Guidelines needed.
- Is it necessary to examine the origin of a work of art from a VAT perspective?
- There is no good solution to the problems with KSeF
- Organizing a company’s anniversary entitles you to deduct VAT
- VAT on the fee for plastic packaging. Guidelines needed
- Ruling: No right to VAT deductions in connection with revitalization project
- Ruling: Lack of VAT Deduction Rights for the Creation of a Recreational Area
- Implement KSeF – Failures and unavailability in KSeF
- Anti-fraud measures with new law on cross-border payments
- Portugal Delays Mandatory B2G E-Invoicing for SMEs and Microenterprises Once Again
- Romanian Authorities Publish User Guide for E-Invoicing in Preparation for New Requirements
- Romania Approves Amendments to B2B e-Invoicing Mandate, Including Exemptions and Penalties
- Changes in VAT rates in Romania in 2024 – What to Expect?
- Complete Text of the Value Added Tax Act No. 222/2004 and Its Amendments
- Exclusion of alcoholic beverages from restaurant services for the purpose of the reduced VAT rate of 10%
- 10 essential facts on Spain’s B2B electronic invoicing law
- Spain publishes draft Ordinance regulating the framework of certified billing systems
- Spain releases Draft Order developing the Certified Billing Regulations
- Spain Implements Mandatory Use of Certified Software for Invoicing by 2025
- Spanish B2B e-invoice technical & political doubts on early 2025 launch
- Spain Extends Tax Relief Measures to Support Households Facing Inflation
- VAT/IRPF DEDUCTIONS. Royal Decree-Law 8/2023 to address economic and social consequences
- Spain is sticking to zero percent VAT on basic food in the fight against inflation
- Switzerland Implements Electronic VAT Return Filing Requirement from 2024
- Invoicing with Different Tax Rates and Additional Costs: Simplified Allocation Options
- Requirements for Invoices and Billing for Taxable Recipients and Foreign Customers
- Switzerland VAT guide 2024
- Updated VAT handbook by Swiss authorities, edition January 2024
- Switzerland Increases VAT Rates from 1 January 2024: What You Need to Know
- MWST Forms: ePortal Registration and Accounting for VAT-Paying Companies from January 1, 2025
- Changes in VAT rates in Switzerland in 2024
- Switzerland Increases VAT Rates by 0.4% on January 1, 2024
- Türkiye Raises Special Consumption Tax on Petroleum Products by 25.61%
- Turkey Implements Tax Reform with New Exemption Conditions and Export Support
- Turkey Temporarily Allows VAT Deduction on Specific Imports, According to Presidential Decision
- Turkey e-invoice e-Fatura and e-Arşiv update
- Taxation of VAT on equipment operating on renewable energy sources
- Importing Goods as a Non-VAT Payer: What Happens with VAT?
- Ukraine Government Approves National Revenue Strategy 2024-2030 Including Various Tax Reforms
- When does the tax authority decide on VAT payer registration?
- Number of high-risk VAT payers registered with the SFS as of December 2023
- Should VAT amounts be reflected in the declaration for an incorrectly issued VAT invoice?
- How to prepare a tax invoice for the provision of services to a non-resident on the customs territory of…
- Is Property Management Agreement Subject to Mandatory VAT Registration?
- Tax summaries on VAT in Ukraine
- Government to Implement CBAM by 2027 to Mitigate Carbon Leakage Risk
- UAE Ministry of Finance Considers Peppol for E-Invoicing System Implementation
- Bolt Services UK: VAT Tour Operators’ Margin Scheme for Ride-Hailing Services
- Government to Introduce UK Carbon Border Adjustment Mechanism by 2027
- HMRC Guidance: Businesses selling goods in the UK using online marketplaces
- HMRC Guidance: Fuel and power (VAT Notice 701/19)
- Stalled Electric Car Sales in UK Prompt Calls for VAT Cut
- Mark Your Calendar: UK Budget Date Announced for 6 March 2024
- UK to Implement Carbon Border Adjustment Mechanism by 2027, Following EU’s Lead
- Taxability of Contact Lens Services: The Vision Direct Case and Latest Court Ruling
- Summary of International VAT Rate Changes for 1 January 2024
- Understanding Proforma Invoices: How They Differ from Invoices and Their VAT Implications
- The Importance of Certificates of Origin in Cross-Border Trade: An Overview
- New Reporting Rules for Digital Platforms: Impact on Sellers and VAT Compliance
- Form: Register for VAT if you’re distance selling into Northern Ireland
- Government Scraps VAT on Period Pants, Saving Women Up to £2
- Tribunal supports HMRC’s limitation of eligibility to recover VAT upon import
- HMRC redirects resources to VAT ‘interventions’
MIDDLE EAST
- Comprehensive Insights into Israel’s e-Invoicing Revolution: An In-Depth Q&A
- Insights into Israel’s e-Invoicing Revolution: Streamlining Tax Compliance and Enhancing Financial…
- Israel B2B e-invoicing April 2024 update
- Saudi Arabia Extends Grace Period for Taxpayers, Delays E-Invoicing Fines Once Again
- ZATCA extends the grace period for fines and penalties related to E-invoicing violations
- Saudi Arabia Extends Penalty Exemption Initiative for Six More Months
- Saudi Arabia Provides Further Extension of Penalty Exemption Initiative
- UAE’s Digital Transformation: E-Billing System
- FTA Publishes Decision on Professional Development Requirements for Tax Agents in UAE
