Author - Luc

Austria European Union

Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive

20 February 2021

European Union Portugal

Flashback on ECJ Cases C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions”

20 February 2021

Egypt

E-Invoice Practical Manual Guide – Spotlight on Egypt

20 February 2021

India

Request to grant Extension for GSTR 9 & GSTR 9C – FY 2019-20

20 February 2021

Netherlands

New decree clarifying the scope and application of the reduced VAT rate

20 February 2021

Egypt

Decree: pre-registration of shipments procedures, introducing the e-signature “e-stamp” used in the importation documents and the new steps for importing products

20 February 2021

South Africa

VAT and vouchers: A recent High Court decision

20 February 2021

United States

State and local tax trends, Opportunities for US inbound companies in 2021

20 February 2021

European Union

Union Customs Code (UCC) Work Programme Progress Report 2020

20 February 2021

Germany

Draft Bill ‘Tax Haven Defense Act’ – NOT applicable for VAT & Customs

20 February 2021

European Union United Kingdom

Brexit – VAT refund 2020 Claims must be submitted before 31/03/2021

20 February 2021

India

Corrective invoices are a big problem for buyers

20 February 2021

India

Clarity on GST rate key likely to determine benefits for gas users

20 February 2021

India

Limitation period to raise demand under Section 73 & 74 of CGST Act, 2017

20 February 2021

India

Self-certification of GST annual return & reconciliation statement post Budget 2021

20 February 2021

Netherlands

Supreme Court sees a normal VAT supply of immovable property in a complex sale-and-leaseback transaction

20 February 2021

United States

West Virginia State Tax Department – Sales and Use Tax rates

20 February 2021

Poland

Ruling on VAT rate applicable to accomodation services

20 February 2021

United Arab Emirates

VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT

20 February 2021

European Union

Group on the future of VAT – 35th meeting on March 4, 2021 – Transactional Based Reporting, Brexit, E-Commerce, Platform Economy

20 February 2021

European Union

VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy

20 February 2021

Kenya

High court of Kenya rules that transportation services for goods in transit are subject to VAT and input tax incurred in making exempt supplies is non-deductible

20 February 2021

Poland

Consultancy relating to investment fund management services

20 February 2021

Costa Rica

Guidelines for the implementation of agreements for the importation of goods

20 February 2021

Costa Rica

Costa Rica’s Executive Branch may extend period goods may stay in a tax warehouse

20 February 2021

European Union

European Commission launched webpage on new VAT rules for e-commerce applicable as of July 1, 2021

19 February 2021

United Kingdom

HMRC Guidance: EC Sales List: service availability and issues

19 February 2021

India

Additional condition for availing Input Tax Credit imposed vide Budget 2021

19 February 2021

India

Request for Extension of due date of GST Annual Return GSTR 9 and GST Audit 9C

19 February 2021

Poland

Overnight, the Ministry of Finance revoked the interpretations on fuel VAT accounting

19 February 2021

United Kingdom

HMRC Guidance: VAT notices for transactions on or before 31 December 2020

19 February 2021

United Kingdom

HMRC internal manual VAT Transfer of a going concern

19 February 2021

Cyprus

Cyprus will NOT require UK non-established persons to appoint a VAT fiscal representative

19 February 2021

Author - Luc

Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive

Flashback on ECJ Cases C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions”

E-Invoice Practical Manual Guide – Spotlight on Egypt

Request to grant Extension for GSTR 9 & GSTR 9C – FY 2019-20

New decree clarifying the scope and application of the reduced VAT rate

Decree: pre-registration of shipments procedures, introducing the e-signature “e-stamp” used in the importation documents and the new steps for importing products

VAT and vouchers: A recent High Court decision

State and local tax trends, Opportunities for US inbound companies in 2021

Union Customs Code (UCC) Work Programme Progress Report 2020

Draft Bill ‘Tax Haven Defense Act’ – NOT applicable for VAT & Customs

Brexit – VAT refund 2020 Claims must be submitted before 31/03/2021

Corrective invoices are a big problem for buyers

Clarity on GST rate key likely to determine benefits for gas users

Limitation period to raise demand under Section 73 & 74 of CGST Act, 2017

Self-certification of GST annual return & reconciliation statement post Budget 2021

Supreme Court sees a normal VAT supply of immovable property in a complex sale-and-leaseback transaction

West Virginia State Tax Department – Sales and Use Tax rates

Ruling on VAT rate applicable to accomodation services

VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT

Group on the future of VAT – 35th meeting on March 4, 2021 – Transactional Based Reporting, Brexit, E-Commerce, Platform Economy

VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy

High court of Kenya rules that transportation services for goods in transit are subject to VAT and input tax incurred in making exempt supplies is non-deductible

Consultancy relating to investment fund management services

Guidelines for the implementation of agreements for the importation of goods

Costa Rica’s Executive Branch may extend period goods may stay in a tax warehouse

European Commission launched webpage on new VAT rules for e-commerce applicable as of July 1, 2021

HMRC Guidance: EC Sales List: service availability and issues

Additional condition for availing Input Tax Credit imposed vide Budget 2021

Request for Extension of due date of GST Annual Return GSTR 9 and GST Audit 9C

Overnight, the Ministry of Finance revoked the interpretations on fuel VAT accounting

HMRC Guidance: VAT notices for transactions on or before 31 December 2020

HMRC internal manual VAT Transfer of a going concern

Cyprus will NOT require UK non-established persons to appoint a VAT fiscal representative

Advertisements:

Contact:

Support & Info

Sign up for our newsletter