European Union Council adopts new rules to strengthen administrative cooperation and include sales through digital platforms (DAC7) 22 March 2021
European Union Major changes on 1 July 2021 in rules for retailers selling online across the EU 22 March 2021
European Union European Commission guidelines with practical examples/clarifications for determination customs value 22 March 2021
European Union VAT group : VAT on services provided by head-office to fixed establishment / branch 21 March 2021
European UnionLithuania ECJ C-56/21 (ARVI ir ko) – Questions – Option for a VAT taxable sale of real estate to a non/late registered buyer 20 March 2021
European Union Import One Stop Shop demystified: how it will work, who will (not) benefit and hidden costs of compliance 20 March 2021
European Union VAT unduly charged on an invoice can also be corrected following a tax control 20 March 2021
European UnionFranceGermanyItalyPoland European VAT E-invoicing Debate—Will Everyone Follow the Italian Example? 20 March 2021
European Union EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment) 20 March 2021
European Union European VAT E-invoicing Debate—Will Everyone Follow the Italian Example? 20 March 2021
European Union Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group 20 March 2021
European Union Provision of services by a head office to a foreign branch is VAT taxable 18 March 2021
European UnionPoland ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions 18 March 2021
European UnionPoland ECJ C-48/20 (P) – Judgment – Input VAT recovery relating to unduly invoiced VAT 18 March 2021
European UnionPoland ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods 18 March 2021
European Union ECJ C-64/20: A MS court is required to exercise the power conferred on it by national law to make a declaration that that MS has failed correctly to transpose a directive 18 March 2021
European UnionHungary Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment of the fees 17 March 2021
European Union As of 1 January 2024, payment service providers will be required to share information regarding e-commerce transactions within the EU 17 March 2021
European UnionUnited Kingdom ECJ C-459/19 (Wellcome Trust Ltd) – Decision – Place of supply of investment management services 17 March 2021
European Union Only five ECJ VAT cases raised so far in 2021, during the same period in 2020, 16 ECJ VAT Cases were raised 17 March 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 17 March 2021