Netherlands Private use corrections and year-end revisions in the last Dutch VAT return of 2022 10 January 2023
Netherlands KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction) 22 December 2022
Germany Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services 22 December 2022
Poland 50% restriction on the right to deduct input VAT on certain vehicles extended 14 December 2022
European Union Is output VAT due on retail vouchers given to employees under an employee award scheme? (C-607/20) 09 December 2022
European Union Comments on ECJ C-607/20: A company providing vouchers to employees as reward for the best employees is not a taxable transaction 21 November 2022
European Union Comments on ECJ C-607/20: Transfer of voucher to staff does not constitute a taxable transaction 21 November 2022
European Union Comments on ECJ C-607/20: No output VAT on the value of reward retail vouchers offered to high-performing employees 19 November 2022
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction 17 November 2022
Poland Proposal to allow Poland to restrict input VAT recovery to 50% for non-business use of motor vehicles 09 November 2022
United Arab Emirates Input Tax Recovery on Mobile Phones: Comparable Analysis and Approach Going Forward 14 October 2022
Netherlands VAT construction costs for independent working space shareholder deductible 03 October 2022