Below you will find all items we published in the past week.
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EUROPE
- EU’s Four ‘Quick Fixes’ for VAT and reduced rate for E-books
- Fuel card and toll services as credit services instead of chain transactions?
- Quick Fixes: VAT Act amendment will definitely not be passed and published by the end of 2019.
- Tax package introducing changes in consumption and gambling taxes passed by the Chamber of Deputies
- Transfer of selected services and products to the reduced 10% VAT rate from 1 May 2020
- Combatting the scourge of ‘VAT Carousel’ fraud
- Dong Yang Electronics (Case C-547/18): Can a Subsidiary Be (also) a Fixed Establishment under EU VAT?
- ECJ Order in case C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain
- ECJ/CJEU – Agenda of the Court till March 31, 2020 (status Nov 27, 2019)
- EU Extends VAT Exemption to Supplies for Military Projects
- Group on the Future of VAT – Minutes of the meeting on Nov 11, 2019
- Mandatory EU VAT Identification Number Effective 2020 (validations API)
- Nothing is free, except in the world of VAT, where maybe …
- November infringements package: key decisions
- Presentation European Commission in the GFV and VEG on One Stop Shop and Taxes in Europe Database
- Quick Fixes Explanatory Notes: Which VAT number to use if acquirer is part of VAT group?
- Refusal of VAT exemption for export when the recipient is not the purchaser
- Revisiting the EU VAT “2020 Quick Fixes” – Part 4 – Call-Off Stock Arrangements
- Taxand’s Take on where European jurisdictions stand regarding DAC 6 implementation
- The government has adopted a draft amendment to the Act on retail sales tax
- Update from VATupdate.com – Main legislative changes in the EU per Jan 1, 2020 (excl. VAT rate changes)
- Update from VATupdate.com – Status implementation of the Quick Fixes in the EU MS (Nov 27, 2019)
- VAT and Customs consequences of buying goods on the internet
- VAT Exemption to Supplies for Military Projects
- VAT exemptions and independent groups of persons: ECJ case C-400/18 (Infohos)
- VATupdate overview: Approved and Proposed VAT rate changes in EU as of Jan 1, 2020 – Status Nov 25, 2019
- EC issues notice for strict obligations on online marketplaces
- Implementation of the Quick Fixes in the UStG and the UStDV
- Parliament introduces VAT changes effective from 1 January 2020 (incl. Quick Fixes), with a reduced rate for e-publications and e-books
- Reduced VAT rate for E-books per 1 January 2020
- SME threshold to be increased from EUR 17,500 to EUR 22,000
- Italy to continue its input VAT deduction regime for expenditure on certain motorised road vehicles not wholly used for business…
- Italy will hold a VAT receipt lottery in 2020
- The tax receipt lottery and the other VAT news introduced by law decree no. 124/2019
- VAT refund in case of invoice rejected by the customer: the tax cannot be recovered
- European Commission proposed Luxembourg for higher VAT registration threshold
- Proposal to allow Luxembourg to continue its SME scheme
- Changes in the audits of customs declarations discharging the temporary storage procedure
- Export Declaration and Exporters
- Netherlands Tax Agency Clarifies VAT on Medical Devices
- Aspects regarding electronically supplied services
- Romania VAT rate decrease from 19% to 16% per Jan 1, 2020 – Will it happen?
- SAF-T – ANAF will launch the pilot system for large taxpayers by the end of 2020
- Foreign rules on invoicing for telecommunication services only above the threshold
- Government implement EU’s ‘Quick Fixes’ for VAT into Law
- Possible national digital tax in September 2020?
- EU Advocate General’s opinion on fixed establishments
- FTT – VAT incurred on advice about tax avoidance schemes to incentivise directors was deductible by the company
- Gray & Farrar International LLP: services supplied by a matchmaking business subject to UK VAT – FTT
- HMRC Guidance: Group and divisional registration (VAT Notice 700/2)
- HMRC to allow extension for some VAT payers to delay MTD
- How to determine the actual recipient of the services
- New VAT grouping rules now in force
- Place of supply of matchmaking. The Gray & Farrar case
- Target Group: whether supplies of loan administration services to a bank are exempt – UT
- What’s a TOGC (and what’s not)? – The General Distribution Storage case
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MIDDLE EAST
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AFRICA
- House of Representatives approves increase of VAT from 5% to 7.5%
- Proposal to eliminate VAT on commission and fees paid by investors to stockbrokers while investing in capital market
- Tax Appeal Tribunal issues controversial judgement regarding VAT on exported services
- Retroactive approval of alternative VAT apportionment method
- VAT Apportionment: An Unintended Penalty?
- VAT Implications Of Intra-Group Finance Transactions
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AMERICAS
- A Lump of Coal for 12 States Not Collecting Marketplace Sales Taxes this Holiday Season
- Indirect tax developments in Arkansas, California, Colorado, Illinois, Ohio and Washington.
- Remote Sellers assessed Sales Tax for pre-Wayfair periods
- Sales factor and VAT (California), receipts included in sales factor (Illinois), responsible person for sales tax (Ohio)
- State and Local Sales Tax Rates, Midyear 2019
- State tax implications of blockchain technology and cryptocurrency
- Three States Seeking Retroactive Sales Tax Post Wayfair Decision
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ASIA-PACIFIC
- A2Z TAXCORP LLP weekly GST Communique dated November 25, 2019
- Centre planning to come up with lottery scheme for GST paying customers
- E-invoicing in India: GST Council drops Peppol, introduces new initiative
- E-invoicing to be introduced on a voluntary basis
- Finance commission chief Singh blasts frequent tinkering with GST rates
- Former beauty queen jailed for GST fraud
- GST e-invoicing must for businesses with Rs 100-cr turnover from April 1, trial starts January 1
- GST on salaries of top executives? Government to issue a clarification soon
- NK Singh calls for further simplification of the GST structure
- Press Release issued, GSTN will be converted into a 100% Government Owned Entity
- IMF urges Japan to double consumption tax to 20% by 2050
- Japanese VAT developments: VAT rates, Input credit ratio, Qualifying Invoicing system, etc
- Overview of consumption tax hike and related tax reforms
