European Union Flashback on ECJ cases – C-190/95 (ARO Lease) – Place where the supplier has established its business/Fixed establishments 27 October 2020
European UnionUnited Kingdom EU urges the UK to accelarate the work on the implementation of the withdrawal agreement incl VAT aspects & registration Northern Ireland traders 27 October 2020
European Union REX – Registered Exporter system – more than 100,000 exporters are registered 26 October 2020
European Union VAT obligations of taxable persons from third countries in e-commerce with Europe 26 October 2020
European Union Flashback on ECJ cases – ECJ C-318/11 (Daimler AG), C-319/11 (Widex A/S) – No refusal of Eighth Directive refund to businesses without local turnover (Fixed Establishment) 26 October 2020
European Union COVID-19: VAT rate reductions/exemptions still applicable in the European Union – Updated on Oct 25, 2020 25 October 2020
European Union Refusal of a VAT number – A Member State may refuse a VAT number only if there is a suspicion of fraud. 24 October 2020
European Union ECJ – Customs – C-496/19 (Antonio Capaldo SpA) – Judgment – Revision of a customs declaration 23 October 2020
European Union Consultation European Commission on the review of the VAT rules for financial and insurance services 23 October 2020
AustriaEuropean Union ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund 22 October 2020
European UnionPortugal ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise? 22 October 2020
European UnionUnited Kingdom EU regulation 2020/1470 sets 2 new different nomenclature codes to identify UK territory : XU for UK excluding Northern Ireland, XI for Northern Ireland 22 October 2020
European UnionHungary ECJ C-396/20 (CHEP Equipment Pooling) – Questions – Should Hungary have asked for further info before rejecting (part of) the (8th Directive) VAT refund request? 22 October 2020
European UnionRomania ECJ C-358/20 (Promexor Trade vs RO) – Question – Revoking VAT identification number 22 October 2020
European UnionNorway Explanatory Notes EU VAT e-commerce package – important aspects for Norwegian e-market suppliers 22 October 2020
European Union New digital tool for determining customs duties, rules of origin, labelling rules, certification requirements, technical standards, environmental rules, etc. for both export and import companies 22 October 2020
European UnionPoland Polish VAT regulations regarding bad debt relief are inconsistent with EU law 22 October 2020
European Union DAC7 – New tax reporting obligations for digital platforms proposed from 2022 21 October 2020
European Union EU responds to WTO authorization to impose countermeasures on US products 21 October 2020
European Union Cross-border VAT rates in Europe: EU VAT reform changes rules for EU intra-Community supply of goods 20 October 2020
European Union E-Commerce explanatory notes – When is a marketplace considered a deemed supplier? 20 October 2020
European UnionSlovakia ECJ C-621/19 (Weindel Logistik Service) – Order – Import VAT recovery only for the owner of the goods 19 October 2020
European Union Group of the Future of VAT met on Oct 16: E-commerce & VAT committee as comitology committee 19 October 2020