Netherlands Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence 7 months ago
Netherlands Policy Change: No Simplified ABC Scheme if ‘VAT Reverse Charge’ is missing on invoice 8 months ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 8 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 8 months ago
European Union EU VAT on the invoice when buying Private and the Obligation to Settle VAT 8 months ago
ArgentinaAustraliaBahrainBelgiumBoliviaMalaysiaSpainSri LankaUnited Kingdom KPMG Week in Tax: 4 – 8 September 2023 8 months ago
Germany ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount 8 months ago
Finland Update on deductibility of input VAT on certain intra-Community acquisitions of goods 8 months ago
Netherlands Authorities provide guidance: VAT on intra-Community acquisition of a work of art 9 months ago
Poland Does the Taxpayer have to Pay VAT-23 within 14 Days from the Date of Issuing the Purchase Invoice? 9 months ago
European Union EMCS report of receipt as proof for zero-rating of intra-Community supplies 9 months ago
European Union Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art 9 months ago
United Kingdom Now possible to view and amend OSS Union scheme registration details from within an HMRC business tax account 9 months ago
European Union Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions 10 months ago
Netherlands Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier (2) 10 months ago
Netherlands Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier 10 months ago
Germany Validated EMCS – Incoming reports as proof of tax exemption for intra-community deliveries 10 months ago