Getting rid of mosquitos
Did you have a lot of mosquito-bites this summer? Some people say it’s the taste of your blood, your smell or your temperature that attracts these buggers, but almost everyone has been scratching his or her legs, arms, or other parts when they got bitten.
What can you do against it? Bug spray, deodorants, smelly candles, ultrasound devices: you can try them all. But now it seems that there’s also another solution: change the colour of your clothes!
What colours do mosquitoes like?
A study released in February 2022 showed that certain colours can keep mosquitoes away.
Don’t wear red, orange, black, and cyan. Instead of chasing them away, these colours actually attract the pesky insects. If you want them to sit on someone else’s arm or leg, you should be wearing blue, green, violet or white.
Why these colours? According to the study, it seems that there are various reasons for mosquitoes to avoid these colours. Well, not always good explanations, but perhaps more observations.
For example, mosquitoes in the study were interested in bare human hands, but when the researchers wore green gloves, the mosquitoes avoided them. Good to know! When it comes to blue, make sure you wear light blue clothing, and not dark blue: the latter absorbs heat and this attracts the insects.
For violet a more scientific explanation was found: violet has the shortest wavelength of all colours on the visible light spectrum. Mosquitoes are attracted to the long-wavelength red and orange colours of our skin, so it’s no surprise that they aren’t interested in violet.
Finally, the old classic: white. During the study, researchers put white in the test chamber alongside every colour they tested and the mosquitoes always avoided white when they saw colours they were interested in.
It’s a bit late now, after the summer, but the VATupdate Team of course now expects you to send us your pictures where you’re wearing light blue caps, violet shirts, white pants and green gloves. I mean, people already think that VAT people are weird, so why not dress-up like that?
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.
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WORLD
- Job opportunities in Germany, Hungary and Spain
- Job opportunities in Estonia, Poland, Spain, Luxembourg, the Netherlands and Mexico
- Job opportunities in Belgium, the Netherlands and United States
- Global VAT rate changes announced in week 41 (week of Oct 10, 2022)
- EY Tradewacth – Issue 2 2022
- E-Invoicing/E-Reporting Updates Oct 1-10, 2022 – Major updates in France, Spain, India & much…
- PE Watch | Latest developments and trends, October 2022
- E-Invoicing Exchange Summit Europe: Let’s be pragmatic and not re-invent the wheel!
- Sovos – Trends on E-Invoicing/E-Reporting mandates and VAT Compliance – 13th Edition 2022
- 5 Major Developments in …. – A collection
- Global Challenges of Indirect Tax – ”Expert Views” (Serie 2)
- Launch of Exploratory Study Project on Harmonized Commodity Description and Coding System (HS)
- Centralizing supplier invoices: a real asset for the company
- 6 Things to Consider When VAT Rate Changes Occur
- Why Validating Tax Numbers Is So Difficult, And How to Make It Easier
- TBI Expert View by Taxback International
- 10 key global VAT operational system, data and process issues facing digital service providers
- Global Challenges of Indirect Tax – ”Expert Views” (Serie 1)
WEBINARS / EVENTS
- IBFD -Free webinar: GloBE, taxing rights and VAT on cross-border transactions, all from China’s perspective
- IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain
- Sovos webinar: Selling on Marketplaces: 4 Steps to Keep your Business VAT Compliant (Nov 9, 2022)
- Webinar Pagero: E-invoicing in Japan: developments, impacts and everything you need to know now…
- SNI Webinar: Serbia e-Invoicing Regulation: Get your business ready for Sistem e-Faktura (12 October)
- E-Invoicing Exchange Summit Singapore – December 7 and 8, 2022
- Vertex Webinar – Going global: How indirect tax engines can enable global growth (12th October…
- Sovos webinar: 5 Key VAT Considerations When Expanding Cross-Jurisdiction (Oct 27, 2022)
- Vertex Webinar: Addressing the Challenges of Global Invoicing (8 November 2022)
AFRICA
- Attacks and obstruction of GRA – implementation of electronic invoicing system (E-VAT)
- GRA locks up China, Palace malls for non-compliance of e-invoicing system for VAT
- Ghana requires unregistered importers to pay VAT up front
- Adum traders shut down shops in protest of ‘killer VAT’ on businesses
- URA Updates VAT & PAYE Return Templates
- Why URA Is Tapping Into Digital Economy to Increase Revenue Collection
- Facebook Notes WhatsApp Business Services in Uganda Subject to VAT
- Zambia 2023 Budget Delivered in National Assembly
- Proposal to standard rate property and non-life insurance, booklets and newspapers,
AMERICAS
- New monitoring systems for imports of goods and services introduced
- Tax and customs benefits for manufacturers of auto parts and motor vehicles
- Colombia released a Project Resolution on electronic documents
- VAT and digital services tax proposals in draft legislation
- DGII files the e-invoicing Draft Law for the Senate’s approval
- Dominican Republic 2023 18% VAT on foreign digital service providers
- El Salvador Issues Notice on Interest Rates for Late Tax Payment
- El Salvador is going to impose mandatory e-invoicing
- Tax Authority Extends Deadline for Implementing New System for Electronic Recording of Sales, Purchases
- List of entities that may be exempted from VAT collection
- Four years on: Wayfair’s impact on UK cross-border trading and what’s still to come
- Deloitte State Tax Matters (14 October 2022)
- Wyoming: Taxability of Lodging Services Explained
- Tricky items for sales tax
- Mississippi Supreme Court Rules That Digital Photos are Exempt from Sales Tax
- Arkansas: Taxpayer Not Entitled to Farm Machinery and Equipment Exemption
- Is transactional nexus a sales tax safe harbour?
- Texas: Credit Ratings of Legal Entities are Taxable but Credit Ratings of Debt Obligations are Not
- New York: Service Provider Deemed to Sell Non-taxable Information Services Rather than Software
- Mississippi Supreme Court Affirms Photographer Does Not Owe Tax on Digital Photo Services
- Iowa: Proposed Rule Incorporates DOR Interpretations on Taxation of Digital-Based Services
- California: Retailer that Erroneously Collected Tax from Out-of-State Customers Must…
- US Washington Non-Fungible Tokens subject to sales tax
- Sales Tax 101: Determining When Sales Tax Applies
- Illinois: Guidance on Automobile Renting Occupation and Use Tax Issued
ASIA-PACIFIC
- Findings report – Top 1,000 income tax and GST assurance programs
- Findings report top 100 income tax and GST programs
- Why property developers should consider the draft GST Determination for Margin Scheme Valuations
- Registration cannot be cancelled merely by saying that party is Bogus
- Daily GST Updates – Oct 15, 2022
- Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid
- Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment
- No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax
- VAT Defaulter Opted for Kerala Amnesty Scheme, 2017 Need Not Pay Collection Charges
- Daily GST Updates – October 11, 2022
- Amendments made in GST Law made effective from 01.10.2022
- Goods are Assessed in the Form they are produced for Assessment, Demand of Duty on clearance ‘Fruit Juice’ instead of ‘Fruit Pulp’ not sustained
- Daily GST Updates – October 10 , 2022
- Exporters fear further margin squeeze as GST exemption on freight goes
- Kisan Sangh demands removal of GST on agri-Equipment
- GST Prime – An Analytical Tool for GST officers
- ICAI issued Handbook on Inspection, Search, Seizure and Arrest under GST
- Daily GST Updates – October 13, 2022
- Demand Order cannot be issued directly after Form GST DRC-01A
- E-Invoice – Free tools for E-invoice generation for small taxpayer
- Application for Cancellation of GST Registration Using Wrong Form cannot be Ground to Deny Linking of GSTIN
- No Interest or Penalty on CVD or SAD or IGST etc. on Import of Goods – Bombay HC Order Analysis
- What is the last date to reply Show Cause Notice under GST?
- E-invoicing likely to be made mandatory from Jan, 2023 for the taxpayers having turnover above ₹5 cr
- Buy now, pay later!
- Parathas are different from ‘Plain Chapatis’, attracts 18% GST
- Excise Duty not demandable on broken Bottles of Beverages: CESTAT allows Pepsico’s appeal
- Physical Verification for GST Registration carried out in the absence of assessee’s authorized representative is not valid
- FY 2021-22 – GST Returns adjustments – Time bound!
- Daily GST Updates – October 9, 2022
- E-Commerce Portal Responsible for Non-Mentioning of Country of Origin by Seller: Consumer Forum
- ICAI issued Handbook on Returns and Payments under GST
- Daily GST Updates – October 13, 2022
- New Zealand introduces range of new quasi-taxes to combat climate change
- The emergence of environmental taxes in New Zealand
- VAT exemption for key commodities seen as negative for peso
- A Step Towards the Mandatory Electronic Invoice
- Philippines EIS VAT e-invoicing launched (partial launch 1 July, full 2023)
- House bill seeks VAT exemption for basic goods
- Singapore improves procurement efficiency with updates in Peppol
- Singapore Updates GST Guides for Property Owners and Property Holding Companies and for Charities and Non-profit Organisations
EUROPE
- ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Judgment – A Member State can impose its own rules with regard to joint…
- Comments on ECJ C-250/21: VAT treatment of loan sub-participations
- ECJ VAT Cases – October 2022 developments (Oct 1 – 15, 2022)
- Comments on ECJ C-293/21: Is there an obligation to adjust VAT on capital goods in the event of a liquidation?
- ECJ: Sub-participation in receivables constitutes VAT exempt granting of credit
- Comments on ECJ C-1/21: In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts
- Comments on ECJ C-293/21: VAT recovery following liquidation
- Comments on ECJ C-98/21: A holding company that carries out taxable operations for its subsidiaries for…
- Comments on ECJ C-235/21: Is the issuance of an invoice necessary in the era of digital invoicing?
- Agenda of the ECJ VAT cases – 1 judgments, 2 AG Opinions and 1 Pleading till Nov 10, 2022
- Comments on ECJ C-248/20: Input VAT should not be repaid immediately if a planned real estate…
- Comments on ECJ C-293/21: Deduction of input VAT on unused goods must be reviewed upon liquidation
- Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad
- ECJ C-519/22 (MAX7 Design) – Questions – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt
- ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier…
- Comments on ECJ C-227/21: Supply recipient may deduct VAT even though supplier did not pay output VAT
- Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for…
- ECJ to decide on the VAT position of pension funds
- Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity
- Comments on C-637/20: Supreme Administrative Court confirms that city cards are vouchers in terms of VAT
- GFV No. 125 – Group on the Future of VAT – Review of the VAT rules applicable to travel and tourism sector
- Group on the future of VAT – 39th meeting – Agenda & GFV No.125 Review of the VAT rules applicable to travel and tourism sector
- eInvoicing & eReporting in the EU – Timeline
- Tax Fairness – Reduced rates and exemptions are not an effective way of supporting low-income households
- Call-off stock – quick solution but watch out for it
- DAC7 is coming: Are you sure that your business is not in scope?
- Enforcing EU laws: delivering the benefits to citizens
- EU sanctions whistleblower tool
- European PSPs to Collect Tax Identification Numbers from 1 January 2024
- European Union DAC7 Update: October
- Belgian Parliament Considering Statute of Limitations Amendments and Other Tax Measures
- Federal budget 2023: reduced rate of 6% VAT on gas and electricity will remain in place
- VAT proposals in budget 2023 – 2024
- Draft bill containing changes to the VAT procedural rules introduced in the Chamber of Representatives
- New VAT numbers soon starting with a ”1”
- Belgium domestic heating VAT cut to 6% permanent
- Belgium VAT Guide for Businesses
- Guide on VAT Treatment on Tax Warehouses
- Tax Administration’s and Customs’ intensified control of webstore alcohol – duties must be collected in Finland
- New airlines exempt from certification to benefit from the VAT exemption
- France VAT B2B e-invoicing and B2C e-reporting July 2024 – technical details released
- Decree No. 2022-1299 of 7 October 2022 on the generalization of electronic invoicing
- Input VAT deduction for sports clubs after investments in the sports facility
- The Hamamatsu TP/customs valuation case comes to a surprising conclusion
- Determination of customs value in the event of subsequent adjustment of transfer prices
- Annual Tax Act 2022 (draft): Zero VAT rate on photovoltaic systems
- Proof for VAT exemptions pursuant to sec. 4 no. 7 of the German VAT Act for supplies to special institutions
- Funeral speaker – art of the last moment?
- Amendment of provisions for e-invoices and penalties for non-transmission of retail receipts
- Virtual intra-Community deliveries – Virtual tax data
- Compilation Guide for E-Invoicing has been Updated
- Extended VAT concessions for healthcare services in the private sector
- Ruling 513: VAT exemption to be evaluated for the purchase of NPLs
- Ruling 514: VAT exemption regime for international transport: does not apply to subcontractor
- Ruling 511: Merger by incorporation and pro-rata of input VAT deduction
- Goods to non-EU travellers without VAT: the clarifications of the Revenue
- Utility tokens – VAT – Italy
- Ruling 508: Mining activities -processing for direct tax and VAT purposes
- Ruling 507: Issuance and sale of utility tokens
- Ruling 506: Excise taxes and taxable amount for VAT purposes
- Ruling 505: VAT rate to be applied to the supply of medical nutritional supports
- Ruling 504: Royalties for use of online platform
- Ruling 502: Regime applicable to cleaning and sanitization services of vaccine hubs
- Ruling 501: VAT Group – Option for separate application of tax
- Ruling 499: IT services related to the management of a securities trading platform – Reverse…
- Ruling 498: Clarification for VAT purposes on supplies by taxable person San Marino to Italian…
- VAT proposals in budget 2023
- Luxembourg 2023 Budget – Application VAT rates
- 5 Major Developments in Luxembourg
- Draft – Reduced VAT rate of 3% to new photovoltaic installations – 8% to the sale, hire and repair of (e-)bicycles
- Dutch public sector to cease all use of SI-UBL 1.2 standard
- VAT that is deducted too late cannot be deducted via revision
- Justifiable negligence fine for false invoices and sloppy administration
- Faster introduction of zero VAT rate on fruit and vegetables not possible
- Van Rij: Introduction of zero VAT rate for fruit and vegetables to be further reviewed
- No low rate for alcoholic intermission drink
- Retrospectively drawn up km administration insufficient to apply VAT for private use of the car with actual use
- Reclaiming VAT in the UK: how does it work?
- Whether the business in a planned organization with land development in a jointly registered…
- VAT zero-rating on electric vehicles will be removed
- Budget 2023 Proposal – Electric vehicles subject to VAT, electronic news services, ….
- Tax clarifications regarding VAT groups
- Poland Advances Electronic Invoicing Rollout
- Preferential origin of goods – a chance for savings, but also additional obligations
- Ordinance of the Minister of Finance amending the ordinance on excise goods, for which…
- Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to…
- Does the receipt of compensation imply an obligation to prove output VAT?
- Poland introduces VAT groups from January 2023
- Romania further postpones fines for e-transport mandates
- RO e-Transport System for the Transportation of High Tax Risk Goods
- Five key questions about e-invoicing in Romania (Updated)
- VAT rate for sanatoriums
- Import VAT will also be paid through the EPP
- Federal Tax Service of Russia clarified the features of VAT payment when importing goods from…
- COVID-19: Extension of the exemption from Import Duties and VAT on Goods
- Extending VAT and Import Tax Exemption on Goods Imported to Combat COVID-19
- Slovenia Extends VAT and Import Tax Exemption on Goods Imported to Combat COVID-19
- Consult Spanish intra-community VAT operators
- Countrywide e-invoicing to become mandatory in Spain
- Update on Spanish eInvoicing obligation
- Implementation of Mandatory E-invoicing in Spain
- The budgets put an end to the rule of effective use of the VAT Law
- Government reduces VAT for pellets, briquettes and firewood to 5 percent until December 31, 2022
- What is the procedure for taxation of the commission fee of the commission agent for supply operations under commission contracts of goods that are…
- Is it possible to correct an error in a complaint regarding a decision to refuse to register a PN?
- Purchase of goods from a non-resident
- VAT for health insurance for employees at the company’s expense?
- What about the payment of budget compensation from VAT: new figures from Hetmantsev
- How to tax the commission fee to the commission agent for goods that are exempt from VAT?
- FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax
- FTT: Sintra Global Inc v Revenue: VAT – Excise Duties – Penalties – ‘controlling mind’
- Changes to the Option To Tax of land and buildings
- Cash accounting not available for reverse charge supplies
- Form GSTR-2B communicates matched ITC?
- Marshmallow firm’s tax bill could be toast
- FTT: LUCKY TECHNOLOGY LIMITED – Face-value vouchers
- Paperless trade plans put before Parliament
- HMRC Guidance Packaging waste: prepare for extended producer responsibility
- HMRC Form: Claim a VAT refund on a conversion if you’re a DIY housebuilder
- Trader Support Service extended
- HMRC Guidance: Buildings and construction (VAT Notice 708)
- Innovative Bites: Mega Marshmallows not confectionery – FTT
- Guernsey Publishes Annual Budget for 2023
- Plastic Packaging Tax: Submitting returns and reusable plastic crates update
- HMRC contacts agents regarding closure of online VAT returns
- HMRC VAT Notice 700/1 – VAT Registration Numbers – When to expect them?
- Trader Support Service extended to December 2023
- How the VAT Reverse-Charge works
- C79s and reclaiming import VAT
- FTT rules supplies are exempt as financial intermediation
- VAT Retail Export Scheme – Tax Free Shopping is Returning
- Impact assessment – VAT deferral new payment scheme – screening equality impact assessment
- Four years on: Wayfair’s impact on UK cross-border trading and what’s still to come
MIDDLE EAST
- GCC Indirect Tax Digest – 14 October 2022
- KPMG Bahrain & GCC Tax News – 12 October 2022
- GCC Indirect Tax Newsletter – Oct 2022 – PwC in the Middle East
- How Does the UAE VAT Apply to Electronic Services?
- Input Tax Recovery on Mobile Phones: Comparable Analysis and Approach Going Forward
- EXTP009: Amendment of the Excise Tax Decree-Law
- UAE Federal Tax Authority to launch a New Integrated Platform, ‘EmaraTax’