Netherlands Objective of VAT savings does not play a role in the delivery of the school building 13 September 2021
India Fraud involving ITC of 33.57 crore by dealing in goods-less invoices unearthed 10 September 2021
Nigeria The tax dispute between the federal and state governments is causing confusion to the tax-payers 10 September 2021
New Zealand Draft legislation proposes changes to GST (crypto, transport, apportionment method) 10 September 2021
Italy Italy Clarifies Application of VAT Zero-Rating for Services Directly Related to COVID-19 Vaccines and Testing 10 September 2021
Peru Peru Postpones E-Invoice and E-Receipt Implementation Deadlines for Smaller Taxpayers 10 September 2021
India No GST on landscaping and gardening work provided to Govt. Deptt. if value of goods supplied not exceeds 25% of contract value: AAR 10 September 2021
Ukraine Imported goods are returned to the non-resident seller: what are the VAT consequences? 10 September 2021
New Zealand Bill proposes to exclude digital assets from GST and 0% GST on domestic leg of international goods transport 10 September 2021
Nigeria Why a decentralised VAT collection model could do more harm than good, By Omotola Abimbola 10 September 2021
Israel Israel MOF Seeks Comments on Draft Memorandum to Impose VAT on Digital Services 10 September 2021
European UnionPoland ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions 09 September 2021
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 09 September 2021
European UnionGermany ECJ C-100/20 (Hauptzollamt B) – Judgment – In the event of a refund of German electricity tax, there is a right to interest compensation 09 September 2021
European UnionSpain ECJ C-294/20 (GE Auto Service Leasing) – Judgment – Denial of cross border VAT refund as information was not timely provided 09 September 2021
European UnionGermany ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law 09 September 2021
India Madras HC: University cannot be levied Service Tax for disseminating Educational Services 09 September 2021