Author - Luc

India

GST on purchase of demo vehicles cannot be availed as ITC

15 February 2021

India

Section 44 of CGST Act 2017 – Annual GST Return

15 February 2021

India

New Functionalities on GST Portal (January, 2021)

15 February 2021

India

Option to choose between QRMP scheme vs. Monthly GSTR 3B?

15 February 2021

India

Due date of filing Form GSTR-3B, from January, 2021, onwards

15 February 2021

European Union

As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized

14 February 2021

European Union United Kingdom

Flashback on ECJ cases C-48/97 (Kuwait Petroleum (GB) Ltd) – The concepts of ‘price discounts’ and ‘price rebates’ cannot include a price reduction that relates to the full cost of a supply of goods

14 February 2021

European Union United Kingdom

Flashback on ECJ Cases C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher

14 February 2021

European Union

[Article] The EU VAT Treatment of Vouchers in the Context of Promotional Activities

14 February 2021

European Union Germany

Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services

14 February 2021

United States

United States: Sales and Use Tax explained

14 February 2021

European Union United Kingdom

EU-UK TCA: preferential origin vs returned goods relief

14 February 2021

European Union Germany

Flashback on ECJ cases C-104/12 (Becker) – Supplies of lawyers’ services do not give that undertaking the right to deduct as input VAT

13 February 2021

European Union

Are the CJEU’s judgments on VAT too hard to understand?

13 February 2021

Oman

Whether the person operating in Oman should opt for voluntary registration…?

13 February 2021

Bulgaria European Union

Flashback on ECJ Cases C-124/12 (AES-3C Maritza East 1) – Right to deduct VAT for costs of transport services, work clothing, protective gear and business trips

13 February 2021

Germany

2019 VAT return filing deadline to be extended to 31 August 2021

13 February 2021

Denmark

VAT on household waste

13 February 2021

Netherlands

Installation company may not offset sales tax due to customer bankruptcy

13 February 2021

United Kingdom

HMRC Agent Updates – Brexit edition

13 February 2021

India

Offence committed by firms with separate GSTN but controlled by one person can be clubbed

13 February 2021

India

Analysis of Eight Terms of Supply under GST

13 February 2021

United States

Maryland enacts first-in-the-nation digital advertising tax

13 February 2021

United Kingdom

UK COVID new HMRC deferred VAT repayment scheme

12 February 2021

Romania

ANAF is preparing to change the procedure for registration for VAT purposes

12 February 2021

India

‘Address of delivery’ & ‘Address on record’ under GST

12 February 2021

Poland

Draft – UK entities would not require a VAT representative as of Jan 1, 2021

12 February 2021

United Kingdom

HMRC Guidance: Check when you can account for import VAT on your VAT Return

12 February 2021

Sri Lanka

Sri Lanka Introduces New Online Tax Payment Platform

12 February 2021

Singapore

Updated guidance on current area of focus for audits for GST-registered businesses

12 February 2021

Italy

Italy Publishes Circular Clarifying Application of DAC6 Reporting Requirements

12 February 2021

United Kingdom

Statutory guidance Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme)(EU Exit) Regulations 2020

12 February 2021

United Kingdom

HMRC Guidance: How to fill in and submit your VAT Return (VAT Notice 700/12)

12 February 2021

Author - Luc

GST on purchase of demo vehicles cannot be availed as ITC

Section 44 of CGST Act 2017 – Annual GST Return

New Functionalities on GST Portal (January, 2021)

Option to choose between QRMP scheme vs. Monthly GSTR 3B?

Due date of filing Form GSTR-3B, from January, 2021, onwards

As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized

Flashback on ECJ cases C-48/97 (Kuwait Petroleum (GB) Ltd) – The concepts of ‘price discounts’ and ‘price rebates’ cannot include a price reduction that relates to the full cost of a supply of goods

Flashback on ECJ Cases C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher

[Article] The EU VAT Treatment of Vouchers in the Context of Promotional Activities

Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services

United States: Sales and Use Tax explained

EU-UK TCA: preferential origin vs returned goods relief

Flashback on ECJ cases C-104/12 (Becker) – Supplies of lawyers’ services do not give that undertaking the right to deduct as input VAT

Are the CJEU’s judgments on VAT too hard to understand?

Whether the person operating in Oman should opt for voluntary registration…?

Flashback on ECJ Cases C-124/12 (AES-3C Maritza East 1) – Right to deduct VAT for costs of transport services, work clothing, protective gear and business trips

2019 VAT return filing deadline to be extended to 31 August 2021

VAT on household waste

Installation company may not offset sales tax due to customer bankruptcy

HMRC Agent Updates – Brexit edition

Offence committed by firms with separate GSTN but controlled by one person can be clubbed

Analysis of Eight Terms of Supply under GST

Maryland enacts first-in-the-nation digital advertising tax

UK COVID new HMRC deferred VAT repayment scheme

ANAF is preparing to change the procedure for registration for VAT purposes

‘Address of delivery’ & ‘Address on record’ under GST

Draft – UK entities would not require a VAT representative as of Jan 1, 2021

HMRC Guidance: Check when you can account for import VAT on your VAT Return

Sri Lanka Introduces New Online Tax Payment Platform

Updated guidance on current area of focus for audits for GST-registered businesses

Italy Publishes Circular Clarifying Application of DAC6 Reporting Requirements

Statutory guidance Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme)(EU Exit) Regulations 2020

HMRC Guidance: How to fill in and submit your VAT Return (VAT Notice 700/12)

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