Below you will find all items we published in the past week.
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EUROPE
- Austria has finally implemented the “Quick fixes”
- Austria’s Federal Council Approves 5% Tax on Digital Ad Revenue
- New obligation to record and electronically submit information on distance sales and services supplied through intermediaries or…
- Abolishment VAT registration threshold
- Implementation special sales management software for supplies via physical shops
- Czech Republic – Next country in line for digital reporting
- Electronic reporting of revenues, reduced VAT rates for certain supplies
- Electronic reporting of sales; 10% VAT on food services, e-books
- Legislation to implement VAT “quick fixes” effective 2020
- Ministry of Finance published comments on the amendment on “Quick fixes”
EUROPEAN UNION
- Brexit agreement: EU VAT rules continue to apply to Northern Ireland
- Brexit: Agreement reached at the level of negotiators
- CJEU rules that ATM-related services are not VAT exempt
- ECJ C-189/18 (Glencore Agriculture vs HU ) – May tax authorities use findings of an administrative procedures to which the taxable person was…
- ECJ C-189/18 (Glencore) – Comments – Tax fraud, evidences obtained in proceedings before third parties and VAT
- ECJ C-4/18 and C-5/18 (Eisenbeis/Michael Winterhoff) – VAT exemption for public postal services for formal service of documents
- ECJ C-509/19 (BMW) – Questions – Customs duties; Transaction value for the imported product
- ECJ C-519/19 (BMW AG) – Customs value for software installed free of charge but not included in price of imported product
- ECJ C-653/18 (Unitel vs. PL) – Export of goods – Recipient different from customer on invoice
- ECJ C-692/17 (Paulo Nascimento Consulting vs PT) – Exemption for transactions relating to the granting, negotiation and management…
- ECJ Case C-47/19 (HA vs Germany) – Surfing and sailing tuition (by school or university): VAT exempt?
- ECJ/CJEU cases week of Oct 14 …. a busy week ahead of us, 4 judgments, 1 AG Opinion
- ECJ/CJEU Judgment: Subsidies represent part consideration for a taxable supply
- EU VAT Gap shrinks to €138 billion
- German legislation imposing VAT liability on online platforms is contrary to EU law, Commission asserts
- October infringements package: key decisions
- Overheads and VAT deduction according to the ECJ
- Overview Implementation of Quick Fixes in the EU Member States – Updates on Spain, Slovenia, Austria
- Quick Fixes Guide
- VAT Rates in Europe
- What does the new Brexit Deal mean for business?
- French tax authorities confirm new purchase order requirement for VAT invoices
- Overview of the main measures of the French Finance Bill for 2020
- EU request ending of German F22 VAT Certificate marketplace obligation
- European Commission requests Germany to withdraw its new VAT requirements for online marketplace platforms
- German Government issues update on draft Mandatory Disclosure Rules (DAC6)
- New German F22 Tax certificate requirement for online sellers delayed
- Treasury publishes Isle of Man VAT review
- U.K. Sees No Evidence of Private Jet Tax Avoidance in Isle of Man
- Digital services tax to apply beginning 1 January 2020
- Italy imposes VAT obligation on marketplace operators for e-commerce transactions
- Italy readies ‘web tax’ in its 2020 budget
- Italy Tax Agency Clarifies Transfer of VAT Credit on Business Unit Transfer
- Limitation of validity period of tax rulings issued before 1 January 2015
- Super-reduced VAT rate of 3% for services provided by writers, composers and performers
- 1.3 mio Dutch businesses to receive a new VAT ID
- EU restricts non-EU exporters
- Non-EU companies can no longer act as exporter from the Netherlands as per December 1, 2019
- Norway 2020 Budget Measures Include New VAT Rules for Imported Goods and Amendments to the Interest Deduction Restriction and the…
- Norway propose the introduction of a simplified VAT regime for low value goods
- Norwegian National Budget 2020
- Amendment to implement Quick Fixes
- Poland Small Taxpayer Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, and Flat Tax Rates for 2020
- Romania confirms the introduction of a SAF-T pilot scheme from January 2020
- VAT split mechanism is to become completely optional, without facilities
- Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)
- Precious metals in the form of bullion VAT-exempt
- Russia has created an exemption from import VAT for business jets
- Brexit hits VAT-shaped roadblock
- Claiming VAT on mileage in the UK
- Company trading status, non–trading activities insubstantial – Potter v HMRC
- EU-UK deal pretty much done, awaits UK government approval – EU sources
- Extension for internal digital links (compliance period)
- Factsheet: What will be the impact of a no-deal Brexit on VAT and customs?
- HMRC accelerates 95,000 firms onto simplified import procedures
- HMRC Issue Letters on No-Deal Brexit Advice For UK Businesses Trading within the EU
- HMRC plan to suspend the rule of law in the event of Brexit
- Letters on no deal Brexit advice for businesses trading with the EU
- Lunar Missions: VAT on vouchers grounds lunar probe – UT
- Place of supply for VAT purposes – the recent case of American Express Services Europe Limited v HMRC
- UK Brexit e-services MOSS alert
- UK HMRC emergency Brexit VAT and excise powers
- Updated listing of VAT appeals
- Updated VAT Notice 700/22: Making Tax Digital for VAT
- VAT treatment of disbursements and expenses
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MIDDLE EAST
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AFRICA
- How to file VAT returns on iTax Kenya
- Withholding VAT credits; offsets against other tax liabilities
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AMERICAS
LATAM
- EY publication highlights 2019 Q3 tax policy developments across the Americas
- MERCOSUR decision allows goods to retain origin quality when passing through a free trade zone
- Employers and pension plans; GST/HST and QST requirements
- Quebec introduces sales tax on digital sales to consumers
- How does DC tax a soft drink? Let me count the ways
- Let’s get physical in Minnesota (for sales tax purposes only)
- Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas)
- When exactly do marketplace facilitators need to collect Wisconsin sales tax?
- Which Nexus Laws Had the Biggest Impact in 2019?
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ASIA-PACIFIC
- China further 3% VAT cut to 10%
- US and China reach initial accord towards trade agreement on agricultural purchases, tariff delays and next steps on framework for…
- A2ZTaxCorp Weekly GST Communique dated October 14, 2019
- Contract for supply, erection, installation & testing of UPS system is a composite supply, taxed @ 18% GST
- GST Network to release new version of return filing interface on 22 October, 2019
- GST on airport levies
- ITC not available on goods & services procured for distributing gifts and incentives
- MSMEs want GST levied only after receiving payments
- Mumbai: Horse owner must pay 18% GST on racing prize
- Organic fertilizers are classified under HSN 3105, taxable at 5% GST
- Sitharaman seeks tax experts’ inputs to correct GST flaws
- Supply of Marketing and Pre-sales technical support services to foreign entity qualifies as ‘intermediary’ service
- Tax on Google, Facebook: Global progress on taxing tech MNCs is a good start
