VATupdate.com Daily Newsletter: January 13 & 14, 2024

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Headlines January 13 & 14, 2024

• ECJ C-537/22 confirms that the principle of the primacy of EU law establishes that EU law takes precedence over the laws of Member States
• Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings
• Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations
• Germany’s Digital Transformation: The Shift to Mandatory e-Invoicing
• BLT’s Indirect Tax Market Report 2024

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• VATupdate Newsletter Week 1/2024
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 50&51/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2023
  • Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
• ECJ
  • ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
  • Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
• VAT Rates
  • VATupdate.com: Noteworthy VAT Updates and Rate Changes in December 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

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AZERBAIJAN

• Azerbaijan Tax Ministry Clarifies VAT Offset for Leasing Companies

BELGIUM

• Belgium Proposes New E-Invoicing Mandate for B2B Transactions Starting 2026

BRAZIL

• Brazil Congress Approves Tax Reform: Key Changes and Next Steps

ECUADOR

• Ecuador 3% VAT rise proposal Mar 2024
• Ecuador Government Proposes VAT Increase to Fund Anti-Crime Measures
• Ecuador’s President Proposes 15% VAT Increase to Combat Organized Crime
• Ecuador’s President Proposes Tax Hike to Address Worsening Security Situation
• Ecuador’s President Proposes Tax Increase to Fund War on Drug Cartels
• Ecuador’s President Proposes VAT Increase to Fund Security Measures
• Noboa’s Proposal to Increase VAT to Tackle Internal Conflict in Ecuador

EGYPT

• Egyptian Tax Authority clarifies Tax Refund Cases f

EUROPEAN UNION

• Comments on ECJ C-537/22: VAT Deduction: Credibility, Legal Assessments, and Fraud Elements
• ECJ C-537/22 confirms that the principle of the primacy of EU law establishes that EU law takes precedence over the laws of Member States
• Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings
• Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations

EUROPEAN UNION/ LUXEMBOURG

• Absence of VAT on Directors’ Fees: CJEU Decision and Implications for Luxembourg

EUROPEAN UNION/ UNITED KINGDOM

• Customs controls and health certification for goods entering the UK from Ireland and EU

GERMANY

• Germany Delays Single-Use Plastics Tax Implementation Until 2025
• Germany’s Digital Transformation: The Shift to Mandatory e-Invoicing

GREECE

• AADE: Guidelines and Case Studies for VAT Application in E-commerce
• VAT in e-commerce: Guidebook and application cases for the implementation of OSS/IOSS

HUNGARY

• Hungarian anti-VAT carousel fraud scheme violates EU law

INDIA

• Cancellation of GST Retrospectively Affected ITC Availment of Taxpayer’s Customers
• GSTR-1 can be rectified post due-date of furnishing details of outward supplies under Section 37(1) of the CGST Act
• No Import Restrictions on Desktop Computers, Unlike Laptops and Tablets
• Purchaser’s Responsibility to Verify Seller’s GST Registration on GST Portal: Supreme Court Ruling
• Supreme Court and High Court Weekly Round Up

ITALY

• Italian E-Invoicing Regulation Overview
• Lombardy Court: VAT deduction on transaction costs incurred by a SPV in a merger leveraged buyout operation

JOB OPPORTUNITIES/ WORLD

• BLT’s Indirect Tax Market Report 2024

LAOS

• World Bank Urges Laos to Raise VAT to Combat Inflation and Debt Crisis

LUXEMBOURG

• Luxembourg Implements Domestic Reverse Charge for Electronic Devices and Metals to Combat Fraud

MALAWI

• Massive VAT Fraud at Malawi Revenue Authority Leads to Billions in Losses

NETHERLANDS

• Hospice (near-home-home) under VAT exemption 11(1)c OB Act

NORWAY

• Amendment to the Value Added Tax Act – fishermen to receive a refund of excess input value added tax in certain circumstances

PAKISTAN

• E-Invoicing in Pakistan: Regulations, Challenges, and Opportunities
• FBR Introduces Rs 50,000 Penalty for Violating Customs Laws in 2024
• Pakistan Implements New E-Invoicing Rules for Fast-Moving Consumer Goods
• Sales tax e-invoices made mandatory for registered businesses in Pakistan

POLAND

• Poland’s Mandatory Electronic Invoicing: Updates and Implications for Businesses
• Removal of VAT active taxpayers from the register
• Ruling: VAT Rate for sandwich sold in a store with a gastronomic background, served from the counter and packed in a paper bag
• Tax Office Changes Its Mind Again Regarding VAT on Loaders

SAUDI ARABIA

• Proposed Tax Law Amendments and Refunds for Real Estate Developers in Saudi Arabia

SERBIA

• Serbia’s e-Invoicing Revolution: Leveraging Infinite GIP for Global Compliance

SLOVENIA

• Slovenia raises 2024 Intrastat reporting thresholds

SOUTH AFRICA

• Customs Digital Platform Upgrade Scheduled for 13 January 2024

SPAIN

• VAT for Solar Panel Installation in Residential Properties: Rates and Corrective Procedures

SWEDEN

• Voluntary VAT Liability for Jointly Managed Rental Properties – Supreme Court Case

SWITZERLAND

• Switzerland Confirms VAT Law Amendments Including Online Platforms and Feminine Hygiene Products

UNITED KINGDOM

• Extension of VAT zero rate to energy-saving materials and installations

UNITED STATES

• South Dakota House Committee Passes Bill to Permanently Extend ‘Tax Holiday’
• Understanding the Gross Receipts Tax on Services in New Mexico

VENEZUELA

• Decree Establishes Tax Exemption on Imports of Goods until June 30, 2024
• Venezuela: Tax exemptions for imports of goods until June 2024

WORLD

• VATupdate.com Daily Newsletter: January 12, 2024

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