I like fast food. Not always, and not everything, but I have to admit that I sometimes like to eat a hamburger and fries. Or ‘frietjes’ as we call them in Dutch.
I’m afraid that with that remark, I may just have triggered about 50% of the Dutch people that will say that it’s not ‘frietjes’, but ‘patat’. It’s quite amazing how some things can divide a country…
Ever heard of the Big Mac Index? How much burger do you get for your buck?
The word ‘patat’ is derived from the Spanish ‘patata’. In the sixteenth century, Spanish explorers in the Andes were introduced to the sweet potato (‘batata’) and the white potato (‘papa’), both borrowed from the Native American language Quechua. In Spanish and later in other languages, the two were confused; the patata was born.
The word ‘friet’ originated in French-speaking Belgium. The ‘patates-frites’ simply became ‘frit’. Frits are described in the Dutch etymological dictionary as ‘potatoes cut into pieces and fried in melted fat’. The frit became ‘frietjes’, and this word gradually spread from the south over the entire Dutch-speaking area.
This means that both words are right, and they both refer to the same dish. To be fair: I don’t always call them frietjes, but also sometimes patat or patatjes.
The whole discussion does not only make me hungry, but it also reminds me of the question on the VAT treatment of a happy-meal. That is a meal and a small toy, served in one package. Does the reduced VAT rate apply, because it’s foodstuff, or does the standard rate apply, because there’s a toy in the pack? The question has been answered by the Dutch court, some time ago.
If you can find the answer, please let me know by sending an email or by responding below te post on LinkedIn.
See you again next week!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go to the specific region of your interest, follow the link below.
WORLD
- Job opportunities in Belgium, Canada, Hungary, India, Netherlands, Switzerland and United Kingdom
- Job opportunities in Denmark, India, Spain, United Kingdom and United States
- Related party transactions or internal transfers? Pay attention to the customs value!
- Tax: A cornerstone of the ESG equation
- Plastic Tax: Reduce, Reuse, Recycle (Updates EU, UK, IT, ES)
- Continuous Transaction Controls—Changing the VAT Landscape
- PE Watch | Latest developments and trends, March 2022
- Pre-Filled VAT returns – new developments in 2022
- VAT TV March 2022 global news & views
- Futureproof your business with e-invoicing
- Digital Taxes Around The World
- Top 4 global VAT/GST pitfalls and registration triggers
- Global 2022 VAT / GST changes
- Tools offered to verify VAT registration numbers
WEBINARS / EVENTS
- Webinar Less Grey: E-commerce and IOSS: How to deal with consignments over 150 euro? (March 16)
- 15th Group Indirect Tax Exchange 2022 on May 19-20, 2022 (Amsterdam)
- Sovos webinar: Join the VAT Compliance Journey: From Managed Services to Continuous Transaction Controls (March 10, 2022)
- SNI participates in the “Tax Digitalisation Online Symposium” (March 24)
AFRICA
- 2022/23 Budget : Proposal to incorporate zero-rating on the supply of sanitary pads
- Budget 2022/23: zero-rating of VAT on sanitary pads
- Nigeria Tax Summaries – Tax Data Card 2022
- Allowable Input Value Added Tax (VAT): What Constitutes Stock-In Trade?
AMERICAS
- Brazil Senate Approves Fuel Tax Bill, Goes to Lower House
- 25% reduction of the rates of the federal tax on manufactured products
- 0% custom duties rate on the import of 165 basic items for 6 months
- Covid-19: Extension VAT exemption & faster VAT refunds
- US bans imports of Russia energy products; bans exports of oil refinery equipment to Russia
- Consumer’s Use Tax vs. Seller’s Use Tax: Nearly Every Business Owes Use Tax
- Do you really understand economic nexus for sales tax?
- Kentucky Bill Seeks to Eliminate Individual Income Tax While Expanding Scope of Sales and Use Taxes
- Maryland breaks new ground in taxing the digital realm
- North Carolina—Sales and Use Tax: Taxpayer Meets the Definition of “Marketplace Facilitator”
- Louisiana resurrects plan for a centralized sales tax system
- Repeal of food sales tax rejected by South Dakota Senate
- Texas Appellate Court Says Essence of Loan Package Transactions is Taxable Data-Processing
- New York: Individual Liable for Telecommunications Company’s Unpaid Sales and Use Tax
- Colorado Senate Advances Bill Streamlining Local Sales Taxes, Increasing Remote Retailer Data Collection
- Maryland House Committee Advances Sales Tax Exemption for Certain Software and Digital Products
- How to Use a West Virginia Resale Certificate
- Wisconsin High Court Upholds Validity of Temporary Local Sales and Use Tax
ASIA-PACIFIC
- Fasten the seatbelts for the Upcoming E-Invoicing implementations in Asia
- VAT Digital Toolkit for Asia-Pacific (OECD)
- New toolkit to strengthen Value Added Taxes on e-commerce in Asia-Pacific
- Gradual implementation of E-Invoicing, starting B2G in July 2022 and B2B as of July 2023
- Top 100 taxpayers: Future engagement with ATO after initial GST assurance review
- Bangladesh govt waives VAT from soya bean oil: finance minister
- Withdraw VAT on import of edible oil: Federation of Bangladesh Chambers of Commerce and Industry
- China MOF announces VAT support measures for struggling service industry companies
- China Provides VAT Support Measures for the Services Industry
- Maharashtra Govt. announces Amnesty Scheme, 2022
- India indirect tax update – Union Budget 2022 and mandatory e-invoicing with effect April 1, 2022
- GSTN enhanced User Interface w.r.t. address fields in registration application on GST Portal
- GST Updates March 11, 2022
- Registration Application GST REG-01 – Enhanced user interface (UI)
- E-Invoicing/E-Invoice (Electronic billing) under GST
- GST Council Newsletter for the month of February 2022
- Find Company by GST Number
- Delhi Govt. issued guidelines for unblocking of ITC on expiry of 1 year from the date of blocking
- GST: Delhi Govt. issues Guidelines on Unblocking of ITC on expiry of One Year from the date of Blocking
- GST Updates – March 9, 2022
- Recent Updates In GST till 06.03.2022
- No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision
- Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT
- A2ZTaxCorp’s Weekly GST Communique dated March 07, 2022
- Printing of Pamphlet/Leaflet falls under the category of Supply of Service, attracts 18% GST: AAAR
- India considers streamlining GST rate to 8%; 18%; and 28%
- Kazakhstan Clarifies Reduced VAT Registration Threshold
- Kazakhstan Clarifies VAT Benefits for Manufacturing Industry
- Kazakhstan Notes Tax Benefits for Manufacturing Industry and Exporters
- The role of digital platforms in the taxation of the gig and sharing economy
- New Zealand delays introduction of proposed changes to GST invoicing requirements
- Central government agencies will need to begin accepting e-invoices as of March 31, 2022
- Proposals to modernise the information requirements regarding the goods and services tax (GST)
- Applications to change GST taxable period
- Tax Authority Clarifies Transitory Provisions for VAT Zero Rating for Export Sales
- Circular to clarify the VAT treatment of transactions by registered business enterprises (RBEs) particularly the registered export enterprises
- 5 Major VAT developments in Vietnam
- Details of new e-invoicing rules effective 1 July 2022
- Instructions on the content of 2% value-added tax reduction
- Reporting obligations of digital platform service providers
EUROPE
- Change in the VAT treatment of rental revenues of foreign property owners (ECJ C-931/19 (Titanium))
- Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues !
- Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)
- ECJ: VAT on advertising services
- CJEU – Public health fund contributions decrease VAT base for pharmaceutical firms
- ECJ VAT news as soon as published: 900+ experts joined our Linkedin Group on ECJ VAT Cases … and you?
- Agenda of the ECJ VAT cases – 3 cases announced till April 7, 2022, 2 AG Opinions, 1 hearing
- CJEU holds that customer recharge of costs of repair of goods under warranty to its supplier may be deemed consideration for supply by the…
- Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)
- Flashback on ECJ Cases – C-10/08 (Commission v Finland) – Finland is not allowed to allow the deduction of motor vehicle tax from VAT
- Flashback on ECJ Cases – C-271/06 (Netto Supermarkt) – VAT exempt exports: innocent suppliers will not be penalised where they are victims of fraud
- ECJ – Principles of EU Law: Hungarian court must disapply a regulation that conflicts with EU law
- ECJ Case No. C-596/20 (DuoDecad Kft.): VAT is levied from the party that agreed to pay for services regardless of its relationship with a third party
- Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing…
- Flashback on ECJ Cases – C-438/13 (BCR Leasing IFN) – No deemed supply for VAT when leased cars cannot be repossessed
- ECJ – UK undervalued imports from China 2011 to 2017
- ECJ Customs – C-213/19 (European Commission vs. UK and Northern Ireland) – Judgment – UK undervalued imports from China between 2011 and 2017
- European Parliament recommends mandatory e-invoicing and additional digital measures to harmonize VAT requirements across the EU
- New reporting obligations for Payment Service Providers as of 1 January 2024
- Group on the Future of VAT – Minutes of the 37th meeting (Feb 9, 2022)
- Business Taxation, VAT Overhaul Get EU Lawmaker Approval
- Restrictive measures against Russia and Belarus due to the war of aggression against Ukraine
- Trade sanctions and export control in relation to Russia
- Pre-Filled VAT Returns – New Developments in 2022
- Ukraine: EU agrees to extend the scope of sanctions on Russia and Belarus
- Temporary VAT rate changes on Energy in the European Union
- Vertex explains implications of EU e-commerce VAT rules for online sellers
- Additional repair services are subject to VAT
- Update – Preferential origin: imports from the Ukrainian oblasts of Donetsk and Luhansk
- Proposal for a Council Implementing Decision authorising Poland to apply a special measure derogating from Article 226 of Directive…
- EU’s fourth package of restrictive measures against Russia – Ban ecport luxury goods, import iron/steel, …
- Established or Not? Urgent EU VAT clarity needed!
- VAT certificate dealer plate
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
- VAT calendar 2022
- Government has approved a draft decree that would implement e-invoicing for all public administrations in Belgium, B2G e-invoicing
- Bulgaria Extends Application of Reverse Charge for Local Supplies of Cereals and Industrial Crops
- VAT amendments (food vouchers, corrections, armed forces and Union/non-Union schemes)
- The government has approved the complete abolition of EET from next year
- From 28 February 2022, the new My Tax (Moje Daně) portal will replace the old tax portal
- Late payment interest rates on overdue VAT liabilities
- Finland extends the temporary VAT exemption for goods affected by COVID-19
- Supreme Court: Compensation for non-payment not to be regarded as consideration for VAT exempt financial service
- Four VAT reporting changes in France – What’s new and what’s next?
- Notes to Operators and Restrictive Measures in Response to Russian Military Aggression
- Updated Version of the VAT Return
- France e-invoicing and e-reporting update
- Ordinance n° 2021-1190 on the generalization of electronic invoices… Continued
- France Tax Agency Updates FAQs on E-Invoicing
- From mainland France, I import goods from overseas departments. Do I have to declare and pay VAT, and how?
- I provide services from mainland France for a customer located in an overseas department, do I have to charge VAT?
- From a French overseas department, I provide a service for a customer in mainland France, do I have to charge VAT?
- I benefited from a reduced rate of VAT as part of a social home ownership scheme. Do I have to remit the VAT in the event of resale?
- I work in a DOM and I bring the goods from another DOM: what VAT rule should be applied?
- Current judgment of the Federal Administrative Court on VAT: Advent calendars are subject to the standard tax rate
- Provision of bicycles: Clarification by the BMF
- BFH on VAT liability for swimming lessons
- 3 ways to rectify a wrong invoice in Germany
- Extend the reduced VAT in catering, transport, gyms, cinemas and theaters
- For all taxpayers the submission of VAT returns and VIES summary tables will not be available on Thursday 10.03 between 10: 00-17: 00
- Ireland Publishes Legislation for Certain Covid Support Schemes
- Ireland Clarifies Effective Date For New VAT Groups
- Intra-community supplies: which documents prove transport to the EU?
- VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers
- The reverse charge and the purchase of technological products
- Navigation on the high seas without VAT: the protocol of the Revenue declaration on the invoices
- Extension of the temporary super-reduced VAT rate of 5% on supplies of natural gas for domestic and industrial purposes till June 30, 2022
- Ordinary bakery products – “aromatic herbs and spices of common use” – further clarifications – reduced VAT rate
- VAT refund for leased assets still awaiting certainties
- The sale of an “unusual” building with respect to business activity can be excluded from the pro rata
- Late payment penalty and interest rate for 2022 is 11%
- To the attention of taxpayers who issue e-Invoice
- Gelderland entrepreneurs may be linked to Danish VAT fraud
- Submit 2021 VAT adjustment before April 1
- Cabinet wants to reduce the VAT on energy (natural gas, electricity and district heating) from 1 July 2022 for six months from 21% to 9%
- VAT and excise duties on energy are temporarily reduced
- Rental apartments Vacancy Act no short stay for sales tax
- Postponement letter answers Parliamentary questions about administrative response final BIT advice EU VAT e-commerce
- Supreme Court provides explanation for determination organizational link and status formal notice VAT group
- Questions about determining outgoing VAT for holding companies when purchasing remotely deliverable services and imposing additional tax
- Questions about re-invoicing of purchased goods and services in a co-operation agreement shall be regarded as taxable turnover
- Treatment of VAT in the health industry
- E-invoice and the National System of e-Invoices (KSeF) – How will the data flow for generating e-invoice in the enterprise work?
- Zero VAT on aid for Ukraine, not for foundations and associations
- Poland’s E-Invoicing System: Latest Developments
- Polish Order (Polski Ład) established an option for voluntary taxation for Financial Services
- Paper invoice can be scanned and destroyed
- The zero VAT rate on donations to refugees is already in force
- Ministry of Finance proposes a VAT exemption for the rental of residential real estate to local governments
- A parking space in the garage can sometimes be sold without VAT
- VAT Groups become available to Taxpayers as of July 1, 2022
- VAT, tax relief measures related to conflict in Ukraine
- Compensation for illegal topping up of city cards as VAT-free
- 0% VAT to free-of-charge deliveries of goods or provision of services aimed at supporting victims of the armed conflict in Ukraine made between 24…
- e-Signature required on all PDF invoices (exception due to Corona till 30.6.2022)
- Portugal cuts fuel taxes on inflation fears
- Donations of goods and services to Ukrainian people free of VAT
- Import of goods needed to combat the effects of the coronavirus epidemic will be exempt from taxes and exempt from VAT on imports until June 30, 2022
- The deadline for Romania SAF-T medium and small taxpayers has been announced
- Electronic invoicing, from theory to practice. How does it apply in Romania?
- Russia moves to nationalise assets of departing Western companies
- List of goods prohibited for export from Russia has been determined
- Russian Federation approved a number of anti-crisis measures
- Russia hits back at Western sanctions with export bans
- VAT canceled when banks sell precious metals to individuals
- A zero VAT rate will be introduced for investors in the tourism industry
- Gold reserves: will the Russians go for bullion after the abolition of VAT
- US bans imports of Russia energy products; bans exports of oil refinery equipment to Russia
- Spain – Draft legislation on new invoicing requirements
- Latest changes concerning e-invoicing in Spain
- VAT and company cars: change of criteria of the TEAC
- Spanish SII System – Chance or Nightmare?
- Ticket BAI will be implemented shortly: all the information
- Spain Further Extending Temporary Tax Cuts for Electricity
- What does the Immediate Information Supply system – SII in Spain represent?
- Experts’ White Book on Spanish Tax Reform – Focus on environmental taxation
- The Spanish SII System – Chance or Nightmare?
- Community associations and other economic associations must in certain cases report VAT on payments from members
- Legal case: time of entry of the right to deduct
- The transfer of goods and fuel for the needs of the army is carried out without VAT
- Will there be a VAT refund during martial law?
- Ukraine Parliament Approves Tax Measures During Martial Law Period
- HMRC Guidance: Taking humanitarian aid out of Great Britain to support Ukraine
- Lib Dems call for £18bn cut to VAT to ease cost of living crunch
- Electric Vehicles: What to keep in mind?
- Plastic Packaging Tax: all you need to know before April
- Research proves MTD increases tax revenue, says HMRC
- Nursing agency falls foul of VAT changes
- HMRC provides some clarity on VAT treatment of termination and compensation payments
- Official Statistics Value Added Tax (VAT) annual statistics
- HMRC Policy paper: Revenue and Customs Brief 6 (2022): Lennartz mechanism and VAT accounting
- UK HMRC Publishes Revised guidance on dealing with VAT grouping registration
- Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Judgment
- Revised guidance on VAT grouping applications
- HMRC blocks third-party VAT refund claims
- Corrections to VAT distance-selling rules
- Overwhelming political resistance to GST idea in Guernsey
- HMRC Guidance: Climate Change Levy rates
- HMRC Guidance: Decide if you need to register for Plastic Packaging Tax
- HMRC Guidance: Completing your Plastic Packaging Tax return
- HMRC Guidance: Register a group of companies for Plastic Packaging Tax
- Rishi Sunak urged to cut VAT on fuel as drivers are hit by record prices
- UK HMRC Releases Updated Guidance on Reporting of Uncertain Tax Positions
- UK Publishes Finance Act 2022: Measures to reform the UK’s Tonnage Tax regime
- VAT and Customs Duty: how compliant are you?
- HMRC internal manual: Uncertain Tax Treatments by Large Businesses Manual
- What to do while you are waiting for a response to your VAT grouping registration (Notice 700/2)
- Ask the expert: What does the new Plastic Packaging Tax mean for businesses?
- Five operational UK VAT updates affecting systems, data, processes and controls
- End Customers Can No Longer Address Claims for Overcharged VAT to HMRC, United Kingdom Says
- HMRC Policy paper: Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
- HMRC Collection Customs, VAT and Excise UK transition legislation from 1 January 2021
MIDDLE EAST
- VAT On Automotive Sector: Major Obligations For Car Dealers, Service Centres
- VAT registration of new companies or new business in the UAE
