European Union Fiscalis Conference on “VAT in Digital Age” on Dec 6, 2019 – Speakers presentations made public 12 December 2019
European UnionUnited States USTR proposes new tariffs on EU under Section 301; WTO Appellate Body set to disband 12 December 2019
European Union Quick Fixes Implementation – 12 countries implemented so far, Czech and Romania will only approve legislation in 2020. Quid others? (update Dec 12) 12 December 2019
European Union Eleven European Countries Approve EU Council’s “Quick Fixes” to VAT Legislation 11 December 2019
European Union VAT registration thresholds will be applicable to non-established entities as well 11 December 2019
European Union ECOFIN report on the Definitive Regime – introduction of EU wide VAT split payment? 10 December 2019
European Union ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible 10 December 2019
AustriaEuropean Union ECJ C-787/19 (European Commission v Republic of Austria) – Questions – Failure to align with VAT rules for travel agents 09 December 2019
European Union Quick Fixes implementation in the EU – 11 countries implemented legislation (status Dec 8, 2019) 09 December 2019
European Union EC proposal to implement Central Electronic System of Payments (CESOP) (proposal made in Dec 2018) 08 December 2019
European Union Some thoughts on transactions attribution, fixed establishments and VAT 08 December 2019
European Union ECJ C-703/19 (Katowicach) – Questions – Restaurant services and take away dishes 08 December 2019
European UnionSpain ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive? 08 December 2019
European UnionRomania ECJ C-734/19 (ITH Comercial Timişoara) – Questions – Input VAT recovery for goods/services no longer used beyond taxpayer’s control 08 December 2019
European UnionFrance ECJ C-737/19 (Bank of China) – Questions – Input VAT on costs of branch for the provision of loans for the benefit of its HQ outside the EU 08 December 2019
European Union Updated Combined Nomenclature for the Common Customs Tariff, effective January 1, 2020 05 December 2019
European Union EU VAT Quick Fixes Implementation – 11 Member States implemented per Dec 4, 2019 04 December 2019
European Union Council Implementing Regulation (EU) 2019/2026 published in Offical Journal on distance sales 04 December 2019
European Union EU VAT Committee – place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events 04 December 2019
European Union Council Directive 2019/1995 of 21 November 2019 relating to distance sales of goods and certain domestic supplies of goods 03 December 2019
European UnionPortugal ECJ case C-695/19 (Rádio Popular) – Questions – Intermediation in the sale of extended warranties on household electrical appliances; VAT exemption? 03 December 2019