On 6 and 7 June 2019, Uniglobal organises the 2nd Annual VAT Management Summit. The summit will take place in Amsterdam, The Netherlands.
More information: Uniglobal
Tag - Europe
ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud
On 22 May 2019, Advocate General BOBEK delivered its opinion in Case C‑329/18 (SIA Altic). The case deals with VAT fraud in the supply chain, and the deduction of input VAT. Facts (simplified): SIA Altic bought rapeseed...
With effect from 1 July 2019, Bulgaria will apply the so-called deferred accrual of VAT (or reverse-charge mechanism) on imports of certain goods (pursuant to art. 211 of the EU VAT Directive).
Poland has brought forward the transposition date of the Council Directive (EU) 2018/822 (DAC6 Directive) into Polish legislation. The obligation of reporting tax arrangements has been in force since 1 January 2019 –...
Invoices and other tax-relevant documents issued or received in paper form can be digitised and stored in electronic form.
A law modifying the Tour Operator Tour Scheme (TOMS) was published in Belgian Official Journal on 15 May 2019. The main consequence is that the scheme will also apply in a B2B context, whereas in Belgium, this was...