France Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment 15 December 2020
European Union VAT Registrations checker – tool whether and where you need a VAT number to make online sales in Europe 15 December 2020
India CBIC notified the waiver from recording of Unique Identification Number (UIN) on the invoices for the months of April 2020 to March 2021 15 December 2020
United Kingdom UK Provides Extension for Overseas Businesses Claiming VAT Refunds Due to COVID-19 15 December 2020
Argentina Argentina Provides Further Delay for Mandatory Use of SIRE System for VAT Withholding 15 December 2020
European Union Work In Progress @ www.vatupdate.com …. the Roadtrip through ECJ cases, focus on VAT concepts 15 December 2020
European Union Roadtrip through ECJ Cases – Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173) 15 December 2020
India Reversal of Input Tax Credit for Sellers Fault: Can Innocent Buyer be punished? 15 December 2020
European UnionGermany Flashback on ECJ cases C-108/14 and C-109/14 (Larentia + Minerva) – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries 15 December 2020
Tanzania Tanzania Revenue Authority upgrades electronic financial data management system 15 December 2020
Saudi Arabia 5 important takeaways from the English version of FAQ issued by the GAZT on E-invoicing 15 December 2020
Croatia Changes to the rulebook of VAT incl. changes due to the implementation of the E-Commerce Directive 14 December 2020
Poland VAT on subsidies under the microscope of the extended composition of the Supreme Administrative Court 14 December 2020
India Filing of Final Return (GSTR10) by GST dealers whose registration is cancelled or surrendered 14 December 2020
Netherlands Decree on VAT deduction updated (incorporating ECJ decision on C-140/17) 14 December 2020