Author - Luc

European Union Italy

Flashback on ECJ Cases C-606/12 and C-607/12 (Dresser Rand) – Deemed intra-Community supply of ‘own goods’ unless returned to Member State of origin

20 December 2020

Netherlands

Conversion of a residential-shop building into a day-care center, no ”new construction”

20 December 2020

United Kingdom

UK-Kenya Economic Partnership Agreement

20 December 2020

United Kingdom

Policy Paper: The Northern Ireland Protocol (Updated Dec 18, 2020)

20 December 2020

United Kingdom

Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet from 1 January 2021

20 December 2020

United Kingdom

Qualification of taxable transactions – Goods vs. Services

20 December 2020

Italy

Public consultation on the scheme for implementing the Digital Tax

20 December 2020

Netherlands

Conversion of an office building into 77 residential apartments is a ”new construction”

20 December 2020

Switzerland

As of Jan 1, 2021, ability to digitally declare VAT for the fourth quarter of 2020 and the second semester of 2020

20 December 2020

Netherlands

Luxury yacht rental structures are an abuse of law

20 December 2020

United Kingdom

Brexit: The new regime for indirect taxes

19 December 2020

United States

The Trend Continues: Washington State Legislators May Propose Digital Advertising Tax

19 December 2020

Indonesia

Government issues a new regulation on details of VAT obligations related to transactions through electronic systems

19 December 2020

European Union Poland

Flashback on ECJ cases C-277/14 (PPUH Stehcemp) – Right to deduct VAT in case of non-existent supplier

19 December 2020

United Kingdom

Moving your goods to common or EU transit countries

19 December 2020

Ukraine

VAT Rate for certain agricultural products reduced to 14%

19 December 2020

France

French Tax Authorities publish guidelines for reporting of cross-border arrangements under DAC6 and MDR

19 December 2020

European Union Lithuania

Flashback on ECJ cases C-126/14 (‘Sveda’ UAB) – Deduction of input VAT on the acquisition or production of capital goods

19 December 2020

India

E-Invoicing Guidelines for Taxpayers with TO Rs. 100 Cr- 500 Cr

19 December 2020

Zimbabwe

Budegt 2021: Restrictions on the importation of vehicles including buses

19 December 2020

Spain

2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate

19 December 2020

South Africa

Taxation Law Amendment Bill and other changes in Value Added Tax for 2020

19 December 2020

European Union Italy

Flashback on ECJ cases C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts

19 December 2020

Slovakia

Possibility to correct the tax base and related VAT for uncollectible receivables as of Jan 1, 2021

19 December 2020

Japan

Introduction of new Japanese Consumption Tax system – The Japanese tax-qualified invoicing method

19 December 2020

India

Import initiative – The Manufacture and Other Operations in Warehouse Regulation

19 December 2020

Guatemala

New special electronic regime for refunding tax credits to exporters

19 December 2020

Ethiopia

Amendments to the Value Added Tax and Excise Tax

19 December 2020

Argentina

Fiscal consensus – Implementation of stamp tax on credit and purchase cards in the city of Buenos Aires

19 December 2020

Czech Republic

Restrictions on the application of VAT on real estate rental from 1 January 2021

19 December 2020

Poland

Ministry of Finance: E-invoice will make running a business easier

19 December 2020

European Union United Kingdom

Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021

19 December 2020

Germany

Annual Tax Act 2020 : New rules for the reduction of the tax base and for reverse charge

18 December 2020

Author - Luc

Flashback on ECJ Cases C-606/12 and C-607/12 (Dresser Rand) – Deemed intra-Community supply of ‘own goods’ unless returned to Member State of origin

Conversion of a residential-shop building into a day-care center, no ”new construction”

UK-Kenya Economic Partnership Agreement

Policy Paper: The Northern Ireland Protocol (Updated Dec 18, 2020)

Moving goods through the Port of Dover and Eurotunnel with an ATA Carnet from 1 January 2021

Qualification of taxable transactions – Goods vs. Services

Public consultation on the scheme for implementing the Digital Tax

Conversion of an office building into 77 residential apartments is a ”new construction”

As of Jan 1, 2021, ability to digitally declare VAT for the fourth quarter of 2020 and the second semester of 2020

Luxury yacht rental structures are an abuse of law

Brexit: The new regime for indirect taxes

The Trend Continues: Washington State Legislators May Propose Digital Advertising Tax

Government issues a new regulation on details of VAT obligations related to transactions through electronic systems

Flashback on ECJ cases C-277/14 (PPUH Stehcemp) – Right to deduct VAT in case of non-existent supplier

Moving your goods to common or EU transit countries

VAT Rate for certain agricultural products reduced to 14%

French Tax Authorities publish guidelines for reporting of cross-border arrangements under DAC6 and MDR

Flashback on ECJ cases C-126/14 (‘Sveda’ UAB) – Deduction of input VAT on the acquisition or production of capital goods

E-Invoicing Guidelines for Taxpayers with TO Rs. 100 Cr- 500 Cr

Budegt 2021: Restrictions on the importation of vehicles including buses

2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate

Taxation Law Amendment Bill and other changes in Value Added Tax for 2020

Flashback on ECJ cases C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts

Possibility to correct the tax base and related VAT for uncollectible receivables as of Jan 1, 2021

Introduction of new Japanese Consumption Tax system – The Japanese tax-qualified invoicing method

Import initiative – The Manufacture and Other Operations in Warehouse Regulation

New special electronic regime for refunding tax credits to exporters

Amendments to the Value Added Tax and Excise Tax

Fiscal consensus – Implementation of stamp tax on credit and purchase cards in the city of Buenos Aires

Restrictions on the application of VAT on real estate rental from 1 January 2021

Ministry of Finance: E-invoice will make running a business easier

Brexit: Import clearance in the UK for companies established in the EU from 1 January 2021

Annual Tax Act 2020 : New rules for the reduction of the tax base and for reverse charge

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