Headlines July 13, 2023
- ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of…
Timeline of E-Invoicing & E-Reporting mandates in the European Union
Worldwide VAT rate changes in the news May/June 2023
ANGUILLA
AUSTRIA
BRAZIL
- Brazilian Chamber of Deputies Approves Major Indirect Tax Reform
- Tax Guide for Businesses with Customers in Brazil
CARIBBEAN NETHERLANDS
COLOMBIA
CROATIA
CYPRUS
ECJ
- Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics
- ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of…
- Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law
EUROPEAN UNION
- Dropshipping and IOSS/OSS
- Proposed EU Legislation for Simplification of VAT Rules in E-commerce (Imports)
- Tech Company Executives Urge EU Finance Ministers to Extend DST Standstill Agreement Pending Implementation of Pillar 1
- Europe: Characterisation of a single complex supply for VAT purposes — what is the correct test?
GERMANY
HUNGARY
INDIA
- 28% GST on online gaming ‘unconstitutional’, will lead to job losses, say industry experts
- 50th GST Council Meeting: Circulars on Verification of Input Tax Credit Discrepancies
- 50th GST Council Meeting: Various GST Rate clarifications
- GST Council asserts mere holding of shares in subsidiaries exempt from tax
IRELAND
ITALY
NETHERLANDS
- Application of reduced VAT rate for supply of radiopharmaceutical
- Approval for a radiopharmaceutical for which no marketing authorization is required under the Medicines Act
- Court of Amsterdam: Input VAT deduction for rental of storage boxes
- Court of Amsterdam: X never had the intention to cooperate (with a limited partner) in the form of a CV
- Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT
- Sometimes not a fine for VAT fraud before 2014
- VAT corrections? Avoid interest!
NIGERIA
POLAND
- Binding rate information: Soft drink – CN 2202 – 0% VAT rate
- Ruling: Contribution in the form of undeveloped real estate for the benefit of the company’s partner
- Ruling: Right to deduct VAT from invoices documenting investment expenditure incurred for the construction of a concert hall
- Ruling: VAT exemption for loans
- Ruling: VAT on consulting services for foreigners in Poland
- The tax office will also prepare tax returns for entrepreneurs
- Tips can be taxed VAT
ROMANIA
RUSSIA
SÃO TOMÉ AND PRÍNCIPE
SAUDI ARABIA
- Zakat, Tax and Customs Authority Clarifies VAT treatment of Nominal Supplies
- Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in Wave 6 for Implementing (Integration Phase) of E-invoicing
SOUTH KOREA
SPAIN
TANZANIA
TURKEY
UKRAINE
- Is depositing money into the company’s statutory fund in exchange for corporate rights subject to VAT?
- Is VAT tax subject to the amount of court fees, which by the court’s decision is compensated by the other party?
- Supreme Court: Aircraft Leased by Non-Residents to Ukrainian Resident Not Subject to VAT in Ukraine
- The court supported the position of taxpayers on VAT and penalties
- Under what conditions are transactions for the first supply of affordable housing and housing that is built with the involvement of state funds exempted from…
UNITED KINGDOM
- FTT: Aizio Associated Ltd & Ors – Penalties
- FTT: Polyteck Building Services Ltd – Default Surcharge
- VAT: Is a cosmetic treatment exempt medical care? The Illuminate Skin Clinics Ltd case
UNITED STATES
- Sales tax holidays and taxability of clothing/back to school (part 1)
- Texas Sales And Use Tax Implications Of Oil And Gas Well Servicing
WORLD
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 12, 2023
- Digital Services Taxes suspended for one year as 140+ countries need to reach agreement on Pillar 1 at the OECD talks
- Embrace the AI transformation
- How do cloud solutions help organizations master modern work?
Recent daily newspapers
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 12, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 11, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 10, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 8-9, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 7, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 6, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 5, 2023
- 24/7 VAT News on www.vatupdate.com – This was in the news on July 4, 2023