Below you will find all items we published in the past week.
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- Big Data questions and the effect on tax
- EY’s 2020 Global Tax Technology and Transformation Survey highlights
- Tax Registration for Indirect Tax in SAP S/4 HANA Cloud in a nutshell
- Upgrading to SAP S/4 HANA: The evolving role of the tax function in large multinationals
- Emergency tax breaks to support stuttering economies under the Coronavirus (COVID) threat
- Global VAT/GST rules on cross-border digital sales
- OECD consults on reporting rules for online platform sales
- Top 10 most viewed VATupdate articles of February 2020
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EUROPE
- Guidance on VAT Treatment of Bad Debt
- New EC Sales Listing: extension of the deadline for returning excess VAT deduction from 30 to 45 days
- Agenda of 17 th meeting of the SCAC Expert Group on Administrative Cooperation in the field of VAT
- Analysis: “Judgment of the Court of Justice, Google Ireland (C-482/18)”
- Back in time on ECJ/CJEU cases – C-35/05 – Reemtsma Cigarettenfabriken GmbH – Refund of VAT – VAT not legally due
- Cases brought before the Court of Justice: new practice directions to parties
- CJEU decisions on progressive tax on turnover and fines related to advertising tax
- Comment on the Brexit Withdrawal agreement
- Concept of Fixed Establishments remains a huge concerns for businesses …… an overview of recent developments
- Council Directive (EU) 2020/285 – special scheme for small enterprises
- Council Regulation (EU) 2020/283 – measures to strengthen administrative cooperation in order to combat VAT fraud
- Details about e-commerce VAT package as from 1 of January 2021
- Digital-Revenue Taxes Face Easier Path With EU Court Rulings
- ECJ C-21/20 – Balgarska natsionalna televizia vs BG – Public service television broadcasting a supply of services for consideration?…
- ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?
- ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months
- ECJ C-852/19 Spetsializirana prokuratura BG- European Investigation Order for the search of a dwelling and an office relating to evasion of…
- ECJ C-868/19 – M-GmbH vs. DE – Questions – May Germany allow only legal entities to form part of a VAT group? (more details)
- ECJ C-9/20 – Grundstücksgemeinschaft Kollaustraße 136 vs DE – May a Member State allow to claim input VAT in a different…
- ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required?
- ECJ C-935/19 – Grupa Warzywna vs Poland – VAT penalty (in the form of an additional tax liability) compatible VAT Directive and…
- ECJ case C-323/18 (Tesco-Global Áruházak) – Judgment – New turnover-based tax for retail undertakings does not qualify as a turnover tax?
- ECJ case C-331/19 – Comments – Are aphrodisiacs food?
- ECJ case C-482/18 (Google Ireland Ltd) – Judgment – Turnover-based tax on advertisements
- ECJ case C-75/18 (Vodafone) – Judgment – Turnover tax other than VAT is allowed following EU VAT Directive
- ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of…
- ECJ/CJEU – C-211/18 – Decision -Idealmed III – VAT exemption for private hospital
- ECJ/CJEU – C-48/19 – Decision – X – “health telephone service” is VAT exempted
- ECJ/CJEU – C-482/18 – Decision – Google Ireland – Tax on advertising not precluded, but penalty regime held incompatible with EU law
- ECJ/CJEU – C-482/18 – Google Ireland Limited – The system of penalties relating to the Hungarian tax on advertising is not compatible with EU law
- ECJ/CJEU – C-75/18 and C-323/18 – Vodafone and Tesco – The special taxes levied in Hungary on the turnover of telecommunications…
- ECJ/CJEU – C-75/18 Vodafone & C-323/18 Tesco – Decision – “Special taxes” on telecommunications, retail sectors upheld
- ECJ/CJEU – C-791/18 (NL vs. Stichting Schoonzicht) – AG Opinion – Dutch revision scheme for capital goods is in line with the EU VAT Directive
- EU Commission considers an amendment of the Mutual Assistance Directive with respect to the exchange of information on income…
- EU-UK relations: Council gives go-ahead for talks to start and adopts negotiating directives
- Germany – Lower tax court raises questions to CJEU on input VAT deduction in the case of cash accounting
- Good things to remember… the EU principle of legal certainty and fixed establishments
- List of derogations granted to the EU Member States (status July 1, 2019)
- Main evolutions linked to VAT compliance in the European countries
- New measures to fight VAT fraud using payment data approved by the European Council
- New VAT rules for payment service providers and SMEs
- Non-payments and financial operations in the light of the VAT case-law of the ECJ
- Online marketplaces and EU VAT: Global reach but compliance still local
- Overview of ongoing free trade agreements and other trade negotiations
- Payment Service Providers must report to EU based on new EU VAT legislation
- Rectify is wise, but for VAT purposes sometimes not that easy (on rectifying invoices)
- Updated EC Sales Listings issued in 7 EU Member States due to implementation of the Quick Fixes
- VAT Committee – Agenda, Info and Working Papers and Minutes of the 114th meeting of Dec 2, 2019
- VAT recovery on rebates paid “voluntarily” and in cross-border situations?
- Administrative Court of Appeal of Versailles performing a first application of the ECJ case law, Sea Chefs Cruise Services GmbH
- VAT exemptions widened for the management of investment funds
- Customs valuation: treatment of costs for print files used for the production of labels
- Expansion of margin taxation of travel services on B2B transactions
- Germany Annual Tax Act 2019 – Reduced VAT rate on eBooks
- Increase of turnover limit for Cash Accounting to EUR 600,000
- Instructions for the notification of transports into a consignment stock
- Oath of disclosure: one-stop shop canceled, Germany and the Netherlands can’t make it?
- Restriction of the VAT exemption for cross-border transport based on the ECJ case C-288/16
- Subcontracting and VAT
- Tax rules during Brexit transition period; group exemption from real estate transfer tax
- To apply the small business rule to resellers subject to differential taxation
- Update to the E-Invoicing Ordinance
- Zero-rated supplies of goods for export in non-commercial travel – threshold of EUR 50
- MyDATA Technical Documentation (Greek version + unofficial translation in English)
- Requirements defined for mandatory e-invoicing in Greece
- “Letters of intent” procedures, VAT relief for habitual exporters
- All purchase orders of the public administrations will have to be made in electronic format and transmitted through the NSO portal soon
- Annual VAT return + instructions – English form published
- Electronic invoicing – implementing rules amended
- Italian Digital Service Tax 2020
- Italy’s e-invoicing reform: A new FatturaPA
- Modification of the technical specifications of electronic invoicing
- Coronavirus: PN proposes VAT suspension on tourism accommodation
- Malta presents an attractive solution for UK companies post-Brexit
- Amazon Netherlands: What changes regarding VAT?
- Assessment for deducting VAT invoiced by subcontractor, for which the domestic reverse charge should have been applied
- Editing texts does not fall under educational exemption
- Implementation VAT e-commerce package in the Netherlands by 1 January 2021 unlikely
- Netherlands may not be ready with introduction of One-Stop-Shop and E-commerce rules on 1 January 2021
- VAT Hits Dutch CLOs
- Correctness of the VAT rates can already be checked
- Difficult to deduct all VAT on cars and fuel
- JPK_VAT will be corrected on the old pattern. What is the new JPK_V7?
- Municipalities have a problem with the white list of VAT payers
- New VAT Matrix
- Parking lot and additional building equipment do not entitle to lower VAT
- Polish Deputy Minister of Finance gives opinion on e-invoicing: If e-invoices work, they can replace JPK
- Split payment also applicable if no reference to it on the invoice
- Split payment: The buyer may correct the seller’s mistake with a note
- Test environment for sending JPK files
- VAT settlement of delivery with assembly
- White List – a chance to relax after the first weeks of new sanctions
- White List – the Ministry of Finance reminds JST about the obligation to report all owned bank accounts
- Central Economic Administrative Court on the VAT Taxation of the transactions between the head office and its branch
- Implementation of Quick Fixes via Royal Decree-Law 3/2020
- Lease of a warehouse for the distribution of products constitutes a fixed establishment – link to the court case added
- Spain sends 2020 bill on Digital Services Tax to Parliament for approval
- Spanish Digital Services Tax
- VAT treatment of some insurance claim payments
- VAT treatment of the supply of power in charging points for electric cars (binding ruling)
- Details about plastic bag tax
- No recovery of VAT if transaction is not taxable in other Member State
- Advanced Search The Value Added Tax (Refund of Tax) Order 2020
- Brexit transition pains: Experts flag higher costs and “inevitable” bottlenecks amid trade policy revisions
- FTT: M&M (Cambridge) LLP v Revenue & Customs (VAT – acquisition and export of luxury vehicles – denial of input VAT – appellant should have…
- FTT: Mirencliffe Ltd v Revenue & Customs – default surcharges for late payment of VAT – appellant was late due to fraud and has objectively…
- HMRC Guidance – Place of supply of services (VAT Notice 741A)
- HMRC offers further extension for MTD if it can be shown there is no reasonable fix to legacy IT issues and the operation of an uninterrupted…
- Insufficient evidence held to support a claim for the repayment of output tax on fleet purchase bonuses
- Making Tax Digital transition period coming to an end
- Opting to tax land and buildings (VAT Notice 742A)
- Q&A: VAT and healthy staff perks
- Scottish VAT assignment – Experimental statistics
- Second hand margin regime not applicable on resale of vehicles recovered on termination of finance agreements
- Should I form a VAT Group? Pros and Cons
- UK MTD: Ready for Digital Links, or Need a “Soft Landing” Extension?
- VAT and Deposits
- VAT exemptions widened by Finance Order 2020
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MIDDLE EAST
- Bahrain Publishes VAT Manual on Return Filing Frequency
- NBR publishes ‘Change of VAT Filing Frequency Manual’
- Refund of VAT Paid on Goods and Services Connected with Expo 2020 Dubai
- The modern rules of VAT in UAE
- UAE rules out any VAT increase
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AFRICA
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AMERICAS
- Canada’s British Colombia to apply PST to e-services from 1 July 2020
- Tax Court of Canada launches pilot project to reduce costs and delays of tax appeals
- Chile Gazettes Law Overhauling Tax Code – 19% VAT rate on services from foreign digital platforms
- Chile imposes VAT on foreign electronic services
- Chile to require VAT on e-commerce services as of June 1, 2020
- Digital automated services subject to tax in Washington
- February sales tax changes
- Sales Tax rate changes decline, but new indirect tax management challenges intensify
- Some of Alaska’s local governments now require certain out-of-state sellers to register to collect and remit sales tax
- Wayfair, Nexus, and Tax Technology: What Your CFO Should Know
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ASIA-PACIFIC
- Imports of goods/services: After 27 March 2020, you will need to use myGovID to access the Business Portal to prepare, lodge and revise your activity…
- Indirect Tax Update – Feb 2020
- Amendments related to VAT – Changes to ”chargeable event”
- Cancellation of the electronic tax invoice
- Risky taxpayers and transaction without substance concepts and related provisions
- Invoice rules concerning format, issuance, language, invoice number and VAT credit
- Tax relief for garment, tourism sectors
- VAT and basic food items
- A2Z TAXCORP LLP weekly GST Communique dated March 02, 2020
- Analysis on New GST Return applicable as of April 1, 2020
- Changes and method to claim Input Tax Credit answered
- Compliance Calendar for the month of March 2020
- Difference in Address Shown in Invoice and E-way Bill is not a Serious Mistake: Kerala HC
- Discounts/Incentives-GST Implications
- E-Invoicing under GST – Brief Analysis
- e-Ledgers under GST
- FAQs on e-invoice under GST
- GST applicable on transfer of title in moulds
- GST Compliance Rating Concept
- GST Liability on Intellectual Property Right (IPR) Related Services
- Integrated Approach to GST: E-invoicing, Data Analytics & Artificial Intelligence & E-Waybill
- Interest on GST – Section 50 -A New Hurdle
- Mangaluru loses out with 28% VAT on airline fuel against Kannur’s 1%
- New GST returns – Simplification or additional compliance
- No VAT on trade discount received from car manufacturer
- Parliamentary panel suggests lower GST rate for auto sector
- Taxability of Composite and Mixed Supplies under GST
- Unblocking of E-way bill is possible only If the due Tax Amounts are Remitted: Kerala HC
