Below you will find all items we published in the past week.
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- Ongoing Trends in VAT Determination and Reporting
- Software firm Vertex delivers a reality check for real-time tax reporting
- The dichotomy of legal prediction technology
- The Evolution of Digital Tax to Continual Transaction Controls and Beyond
- VAT Process in the Digital Tax Environment
- E-Invoicing / E-Billing – International Market Overview & Forecast
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EUROPE
AUSTRIA
- Deferral of the obligation to submit electronically the declarations of commencement, admendment and cessation of acticity
- Exemption for chiropractors and osteopaths
- The new version of the proof for intra-Community delivery
- VAT obligations relating to VAT journal and centralization book
- A Way Forward towards a Single EU VAT area: The Reform of VAT Rates
- Agenda of the ECJ/CJEU – what can we expect in the coming weeks?
- Agenda of the ECJ/CJEU till week 10/2020 (March 13, 2020)
- Austrian CJEU referral on VAT and fixed establishment
- Brexit: What The Transition Period Means For VAT and Your Business
- Complexities of evolving European VAT landscape revealed
- Cross-border head-office to branch supplies and VAT grouping – The Danske Bank referral
- ECJ C-323/18 – Tesco-Global Áruházak vs HU – Does the new turnover-based tax for retail undertakings qualify as a turnover tax?
- ECJ C-716/18 AJFP Caraş-Severin and DGRFP Timişoara – AG finds that rental income should not affect VAT threshold
- ECJ C-717/19 – Boehringer Ingelheim vs. HU – Questions – Reduction of the taxable amount – Agreement between pharmaceutical company and…
- ECJ C‑75/18 – Vodafone Magyarország Mobil Távközlési Zrt. vs HU – Does the special tax for telecommunications undertakings qualify as a…
- ECJ C-846/19 – Administration de l’Enregistrement, des Domaines and de la TVA vs LU – Questions – Mandates in connection with custody and…
- ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels,…
- ECJ C-868/19 – M-GmbH vs. DE – Questions – May Germany allow only legal entities to form part of a VAT group?
- ECJ C-907/19 – Q-GmbH vs. DE – Questions – intermediation activities for an insurance company VAT exempt?
- ECJ/CJEU – AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – editorial from www.vatupdate.com
- ECJ/CJEU – C-331/19 – Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques) – Definition of term ‘foodstuffs for human…
- ECJ/CJEU – C-482/18 – AG Opinion – Google Ireland Limited – Turnover-based tax on advertisements
- ECJ/CJEU AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – cooperation between Member States’ authorities for VAT purposes; distance selling
- ECOFIN speaks on EU VAT reforms
- EU Member States slow to implement VAT Quick Fixes
- EU VAT Quick Fixes – Status on the implementation in the EU MS (status Feb 9, 2020)
- EU’s e-invoicing rules raise concerns
- Europe – Transfer Pricing Turmoil And VAT Novelty
- Europe: Transfer Pricing and Indirect Tax Outlook 2020
- European Commission 2020 Work Programme, quid indirect tax?
- European Commission publishes annual survey on tax policies in the EU
- European Union tightens net on e-commerce VAT evasion
- For businesses relying on EU tax directives, what happens after Brexit?
- Good things to remember – how to shed some light on the FE concept
- Good things to remember about the VAT Committee
- Implementation of EU’s ‘Quick Fixes’ for VAT into law in Hungary, Lithuania, Romania, Finland
- Notifications of the VAT committee
- References to the ECJ in Tax Dispute Cases: Current Situation and Problems
- Right to deduct VAT from amending documents: the Biosafe Judgment
- The impact of the 2021 VAT Import scheme on postal & express couriers
- VAT Directive 2006/112/EC effective as of Jan 1, 2020
- VAT scheme for travel agents – public consultation
- VIES: New VAT Identification Requirements
- Who is my client for VAT purposes? Well it depends…
- Changes to French VAT rules on charter
- France plans to extend the current B2G e-invoicing mandate to B2B e-invoices until beginning of 2025
- Split Payment and Fiscal Representatives to Combat VAT Fraud
- Annual Tax Law 2019 published – Part 1: Quick Fixes
- Annual Tax Law 2019 published – Part 2: Other amendments
- Circular regarding the reporting of consignment stock transactions on the European Sales List
- Deduction of input VAT for a home office: Does the requirement to submit the decision to allocate an asset for private or business use by a…
- German analysis of ECJ C-656/19, Bakati Plus – concept of “personal luggage”
- German VAT analysis of the ECJ C-621/19 Weindel Logistik Service case (import VAT recovery by non-owners)
- Quick Fixes 2020 – Update
- Supervisory board member not a taxable person
- Tax Court Thuringia: Letting of Car Spaces to Residential Tenants Subject to VAT
- Train travel at 7% VAT: rate reduction for passenger transport by rail
- Lottery based on VAT compliant receipts issued to consumers to fight fraud
- New dates set for mandatory e-ordering in Italy
- According to Dutch AG, a VAT number from any other EU member state is sufficient for applying the zero rate
- EORI Number and Brexit
- How to reclaim VAT on bad debts?
- Sentences of up to 5 years demanded for VAT carousel fraud and money laundering half a billion euros
- Using your Dutch EORI number and Brexit
- A simplified invoice up to PLN 450 must have a number
- Companies want more time to implement new JPK_VAT structures
- MNEs frustrated with Poland’s SAF-T changes
- New JPK_VAT: You will have to train almost every employee
- New SAF-T (JPK_VAT) structures that are obligatory as of 1 April 2020
- Planned amendments to the MDR regime in Poland – repeated obligation to report cross-border tax arrangements
- Polish Court Rules Online Poker Not Subject To VAT
- Polish plan to implement live VAT e-invoices from 2021
- Proposed VAT relief for payments using split-payment mechanism
- Taxpayers do not know how to document EU sales with zero VAT
- Transfer without split payment. How to fix this error?
- EU VAT Quick Fixes transposed into national law
- New obligation to report transactions with affiliates in form 394, to be used for transfer pricing analysis
- Split VAT is eliminated today – Companies receive their money from Treasury accounts
- Consistency of VAT data is more than ever an issue for tax payers obliged to SII
- Implementation of the Quick Fixes
- Non-resident providers of electronic services to consumers to charge and collect VAT
- Ukraine plans to tax foreign digital businesses from 2021
- Brexit – The Day After the Night Before
- Brexit bill brings more uncertainty for VAT and customs duty
- Claim back VAT paid in the EU if you’re established elsewhere (VAT Notice 723A)
- Constable VAT Land & Property Focus February 2020
- Digital marketplaces should shoulder VAT responsibility
- The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
- FTT – Hillbillys Fried Chicken – Cold takeaway food and drink subject to 0%?
- FTT – Pyramid Distribution Ltd – Missing Trader Intra Community fraud and denial of input VAT
- FTT – Virgin Media – VAT on payment handling charges
- FTT: Jarvis v Revenue & Customs – Penalty for dishonest evasion of VAT – liability of officer of company
- FTT: Udlaw Ltd v Revenue & Customs: No penalty, appellant did take reasonable care in completing the returns
- FTT: VAT registration – supply of medical care or supply of staff – direction and control – supply of medical care – exempt – no requirement for…
- MTD does not reduce errors
- No obligation to issue VAT invoices: High Court
- Payment handling charges – The Virgin Media case
- Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom
- Suspension of penalties and special reductions
- There is no statutory duty to issue VAT invoices and also no contractual duty to do so
- UK EU VAT refund portal remains open until 31 December 2020
- Update – HMRC Treatment of Credit Notes for VAT
- Updated guidance on EC Sales Listing submission following Call Off Stock Quick Fix
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AFRICA
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AMERICAS
- Brazil Tax Agency releases updated version of Electronic Bookkeeping Platform for ICMS and IPI
- Updated Version of Electronic Bookkeeping Platform for ICMS, IPI
- Mexico establishes rules for collecting VAT on digital services
- Tax advisers fret over Mexico’s Withholding Rules on outsourcing
- VAT on Digital Services
- A Pennsylvania Business Gets Surprised by a $1.6 Million California Sales Tax Bill
- Court: Walmart Doesn’t Owe 3rd Party’s Online Sales Taxes
- Energy efficient products exempt from Maryland sales and use tax during the upcoming Energy sales tax holiday
- Georgia: New Law Requires Marketplace Facilitators to Collect and Remit if Annual Retail Sales Hit $100K
- Local sales tax rate changes per February 1, 2020
- Louisiana Supreme Court holds marketplace not liable to collect sales tax
- North Carolina DOR Issues Guidance on New Law Requiring Marketplace Facilitators to Collect and Remit Taxes as of February 1
- Online marketplace not a “dealer” required to collect parish sales taxes
- Sales tax updates from Kansas, Utah, Washington State, multiple states
- US sales tax updates January 2020
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ASIA-PACIFIC
- 1% withholding GST for e-commerce marketplaces on platform transactions per 1 April 2020
- 16 Proposed amendments to CGST in Union Budget 2020
- 18% GST is applicable to Fried Fryums
- 5,000 companies under scanner over mismatch between I-T and GST filings
- A2Z TAXCORP LLP weekly GST Communique dated February 03, 2020
- Accounting and Billing Software Providers can enrol with GSTN to receive regular updates on E-invoice
- Budget 2020: Proposal for E-Commerce platforms to collect 1% TDS from sellers
- Budget 2020: The focus is on simplifying GST and preventing evasion
- CBIC starts process of Recovery of ineligible Input Tax Credit
- Compliance Calendar for the month of February 2020
- E-Invoice – The technical aspects
- E-Invoicing in India – A big step into a digital economy to be completed in 2020
- E-Way Bill System- Blocking/Unblocking of E-Way Bill Generation
- Finance Minister: Simplified GST Return from April 2020
- Five structural changes to make GST simple and stable
- Govt plans GST lottery offers of Rs 10 lakh-Rs 1 cr for encouraging customers to ask for bills
- GST Council extends date for filing annual returns and reconciliation statement
- GST Invoices: Government proposes Dynamic QR-Code
- GST levied on ocean freight transportation held unconstitutional
- Hacking GST database can now lead to 10 year imprisonment
- Harmonized system codes for importers and exporters
- Input Tax Credit restriction in GST
- Interplay of Goods and Services Tax Laws vis-a-vis Customs Laws
- MOF declares GST database as protected system under Information Technology Act
- Retrospectiveness in GST
- Simplified return for GST from April 2020
- Taxability of sale of Brand Name – Settled or not?
- Troubles of Fake Billing in GST and steps to overcome
