CUISINE
The Netherlands is not known for its great cuisine. Simply said, the best a cook in the Netherlands can do is put potatoes and vegetables in the same pan, boil it and then mash it to pieces. Serve with some grease or perhaps a sausage.
In the past, I had meetings with foreign clients or colleagues, and almost all of them remarked on the specific tastes of ‘the Dutchies’. For lunch we usually stick with a sandwich, consisting of bread with cheese, on the side we have an apple, and we complete it with a glass of milk. Often, we eat this behind our desks, and just continue working.
It’s not that we don’t like food. And some people even like to cook and spend time in the kitchen. But apparently, it is caused by the industrialisation and religion.
In the 19th century, when the Dutch Golden Age of exploration and colonization was over, the Netherlands lost many territories to England, and frugality became fashionable. At the end of the 19th century and the beginning of the 20th, girls were sent to special housekeeping schools, where they learned to cook simply, cheaply, and quickly. Experimenting with tastes, ingredients, and cooking methods was seen as frivolous, and therefore was frowned upon. As a result, the Dutch culinary culture lost most of its early adventurousness and became known for the bland and mashed concoctions we find today.
But it started much earlier, during the 16th century. The Netherlands has been a Protestant nation since the beginning of the Protestant Reformation in the 16th century. Martin Luther and John Calvin’s teachings were very popular among the Dutch. In fact, William of Orange was a Calvinist. Furthermore, the Eighty Years’ War wasn’t just a war of independence. It was also a war between the Spanish Catholics and William of Orange’s Protestant Calvinists. The Calvinism influence on the Dutch is that they took a view that the world should be simple.
Meanwhile, the Dutch people invented their own favourite food styles. You can’t get the same Chinese or Italian food anywhere else but here. If you visit the Netherlands this summer, try our Babi Pangang!
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
- Worldwide Upcoming E-Invoicing mandates, implementations, and changes – Chronological
- Is QR Code Mandatory for E-Invoicing? (Full Guide)
- How Many Types of E-Invoices Are There? (In-Depth Analysis)
- Global e-invoicing market size was US$ 11.2 billion in 2022 and is expected to reach US$ 35.9 billion by 2028
- How to create a shortcut (bookmark/icon) for www.vatupdate.com on your iPhone?
- How to convince your suppliers to adopt electronic invoicing
- Why are input VAT claims rejected?
- Death of the VAT Return? e-invoicing, SAF-T & pre-filled returns
- PE Watch | Latest developments and trends, July 2023
- Why You’re (Probably) Validating Tax ID Numbers Incorrectly… and How to Get Them Right
- 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
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- 5 Major developments in …. (88 countries covered)
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- Customs & Global Trade Intelligence Update – Edition 26 – Week 27
- If VAT is your headache, meet your aspirin
- E-Invoicing & E-Reporting developments in the news in week 26 & 27/2023
- OECD Toolkit for Cross Border Assistance in the Recovery of Tax Claims
- Global VAT rate developments week 27/2023
WEBINARS / EVENTS
- Sovos webinar – Accelerate Your Business’s VAT Recovery Compliance (July 27)
- Sovos webinar – Wayfair @ 5: Risks and Opportunities (July 11)
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
- Sovos webinar – VAT Snapshot: Change is coming in Spain, Germany, France, Romania, Israel, and…
AFRICA
- VAT Guide for Businesses with Customers in Egypt
- 39 International Companies Register for VAT via Simplified System: Egypt
- Nigeria’s VAT performance is lowest in West Africa – FG
- ECOWAS presents reviewed VAT harmonisation document to Nigeria
- Nigeria’s VAT Increased in 2020 Despite COVID-19 Challenges — ECOWAS Tax Experts
- Nigeria Exempts Dealers of Foodstuffs and Artisans from VAT Direct Initiative
- Nigeria’s VAT performance lowest in West Africa, FG laments
- President has suspended VAT on Calls, SMS, and Internet Surfing
- Tanzania VAT on digital services non-resident providers – update
- Tanzanian Finance Act, 2023 analysis
- Tanzania: Key highlights of the Finance Act of 2023
- Uganda Approves 5% Digital Services Tax on Non-Resident Providers of Digital Services
- Ugandan Parliament Approves New Loss Carry forward Limitations and Digital Services Tax
- Uganda VAT on Foreign Digital Services Update
AMERICAS
- Border Indirect Tax Levy: Finance Minister Provides Clarity on ‘Trade Goods’ and Tax Debt Settlement; Tax Authorities Publish FAQs
- Gold Coins in Gielinor game not a euro or bitcoin, but type of monopoly money, so no VAT exemption
- Aruba Approves Indirect Taxes on Imports
- Bolivia publishes the sixth taxpayer group required to issue e-documents
- Bolivia e-invoicing SFE update
- What are the E-invoice Requirements in Brazil? (Explained!)
- Tax Guide for Businesses with Customers in Brazil
- Brazilian Chamber of Deputies Approves Major Indirect Tax Reform
- Significant VAT reform approved by Chamber of Deputies
- Brazil’s lower house finds compromise in a major reform of the country’s ‘dysfunctional’ tax…
- Lower house of parliament approves ‘historic’ tax reforms
- Canada to Move Forward with Digital Services Tax in 2024, Despite OECD Agreement
- Canada Does Not Support Extension of Standstill Agreement on Digital Services Taxes
- IBFD Article: The Canadian Indirect Tax Landscape for Foreign Suppliers of Goods to Canadian Consumers (B2C)
- Quebec: Harmonization with measures in 2023 federal budget Bill C-47; proposed sales tax changes (Quebec)
- Chile: Digital magazines subject to VAT; other direct and indirect tax developments
- Chile Tax Agency Clarifies VAT on Contract for Import, Export of Electrical Energy
- Ministry of Finance Opens Public Consultation on Significant Economic Presence for Taxation of Digital Services
- Draft decree provides guidance for non-residents subject to Colombia’s version of digital services tax (Significant Economic Presence)
- Saint Lucia’s Housing Market to Benefit from Two-Year VAT Amnesty on Select Building Materials
- Governments Exempts Construction Materials from VAT
- Pierre Administration Suspends VAT on Building Materials
- Your Guide to Sales and Use Tax Types: Understanding the Differences
- The Rise and Role of the Digital Business Network Alliance
- Ohio Governor Signs 2024-2025 Budget Enacting Sales Tax & Use Changes
- Maine Governor Signs 2024-2025 Budget Amending Service Provider Tax January 1, 2025
- Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan
- Louisiana To Shift Oversight of Local Sales Tax Filing System
- Sales tax holidays and taxability of clothing/back to school (part 2)
- Louisiana City Cannot Charge Franchise Fees on Streaming Services
- Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan
- Louisiana To Shift Oversight of Local Sales Tax Filing System
- Senate Finance Committee Leaders Seek Input on Taxation of Digital Assets
- Court of Appeals Affirms Dismissal of Constitutional Challenge to Louisiana’s Sales Tax System
- Does Washington charge sales tax on services?
- Illinois tax assessment of a food manufacturer leads to nearly $4 million worth of credits and refunds for sales and use taxes
- Texas Sales And Use Tax Implications of Oil and Gas Well Servicing
- Sales tax holidays and taxability of clothing/back to school (part 1)
- 5 Major Developments in the United States
- Exchange Framework Validated for E-remittance Information
- States Gearing Up For 2023 Back-To-School Sales Tax Holidays
- Sales tax vs. use tax: the differences
- What is sales tax?
- What is use tax?
- What Is the Sales Tax Deduction? How Much Sales Tax Can I Deduct
- Florida: Sales Tax Holidays Underway All Summer
- Louisiana Sales Tax Challenge Properly Booted from Federal Court
- New Jersey Transfer Taxes
ASIA-PACIFIC
- ATO guidance: Do you supply or sell food and beverage products?
- ATO guidance: Claiming GST credits for employee expense reimbursements
- Judgments issued in Hannover Life Re of Australasia Ltd v Commissioner of Taxation
- Guidance: GST and motor vehicles
- Taxpayer’s “food” product subject to GST (Administrative Appeals Tribunal decision)
- ATO’s view of food product GST classification upheld by AAT
- Country datasheet: e-Invoicing India
- Online gaming companies seek more clarity on GST
- Incentive vis a vis Discounts – Progeny of Erstwhile Tax Regime
- Highlights from the 50th GST Council Meeting
- 50th GST Council Meeting: Various GST Rate clarifications
- 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
- GST Council asserts mere holding of shares in subsidiaries exempt from tax
- TCS On International Credit Card Spends – Taxing Times Ahead!
- Key Highlights of GST Notifications and Clarification Circulars
- Indirect Tax Newsletter June 2023
- India’s GST Council Decides to Impose 28% Tax on Turnover of Online Gaming Firms
- Key Highlights of 50th GST Council Meeting
- 50th GST Council Meeting: Tax Rates, Appellate Tribunal & Compliance Measures
- Alerts: Indirect Tax Weekly Digest – 11 July 2023
- DG GST intel busts crime syndicate based in 19 states
- GST Council meet today: Tax on online gaming, ITC claims among key matters on agenda
- Driving digital transformation – Reflecting on six years of GST
- No Reversal of ITC on financial credit note in relation to post sale discount
- Weekly GST Communique dated July 10, 2023
- Exempt small suppliers making inter-state supplies on e-commerce platforms from GST…
- E-way bill generation declines in June, may impact GST collection in July
- No GST exemption on services of loading and unloading of imported pulses
- New GST rules on anvil; biz may have to explain discrepancy in ITC claims
- Taxpayer made to suffer due to a supplier’s error in GSTIN reporting
- Around 25% of 69,000 suspected GST accounts fake, Rs 15,000 crore evasion likely
- GST portal introduces DRC-01B for liability mismatch between GSTR-1 and GSTR-3B
- All GST registered businesses will now have to geocode their addresses: GSTN
- Council to decide on new GST rule
- Interstate movement of demo vehicles between distinct persons attracts GST
- GST Council aims to close gold loophole
- Around 25% of 69,000 suspected GST accounts fake, Rs 15,000 crore evasion likely
- Understanding Electronic Invoicing in Malaysia
- Indirect tax revised guidelines
- Amendments to the Service Tax Regulations 2018
- Use of New Code for Exported Goods
- New Zealand: GST and income reporting rules for digital sharing economy platforms
- TDS highlights importance of retaining correct GST documentation
- Can I register for GST when I provide director services through a company?
- Court awards and out-of-court settlements (Interpretation statements)
- Court awards and out-of-court settlements (Fact sheets)
- Our renewed focus on GST compliance
- The EU and New Zealand sign deals for a Free Trade Agreement and the association of New Zealand to Horizon Europe
- Senate eyes VAT on Netflix, other digital services in Philippines
- Requirements and guidelines, policies, and procedures for VAT claims/refunds
- Running of prescriptive period for VAT, applicability of VAT to interest income from affiliated loans
- Gatchalian: PH among few countries yet to impose VAT on digital service transactions
- E-Invoicing in South Korea: Navigating Compliance and Regulations
- South Korea proceeds to allow self-billing for VAT invoices
- South Korea: National Tax service announced VAT filing and payment deadlines
- Thailand Tightens Qualifications for Payment Service Operators
- Extension of tax incentive to promote investment in and usage of electronic tax systems
- Update to rules regarding “e-tax invoice by email” system
- Vietnam Cuts VAT by 2% to Stir Up Demand
- Government introduces VAT reduction policy to boost businesses and economy
- Proposal of the General Department of Customs to amend Article 35, Decree No. 08/2015/ND-CP on in-land import-export activities
EUROPE
- Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review…
- ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings
- Comments on ECJ C-232/22: Latest CJEU Case on Fixed Establishment in VAT – Cabot Plastics
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la…
- ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable…
- ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme
- Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law
- After the judgments of the CJEU, municipalities are uncertain about their settlements
- Flashback on ECJ cases C-185/89 (Velker International Oil Company) – Exemption for deliveries of goods intended for provisioning of ships
- Comments on ECJ C-232/22: No fixed establishment for VAT purposes in case one company uses its…
- Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law because of which it is no longer possible to opt for…
- Comments on ECJ C-232/22: CJEU clarifies concept of fixed establishment
- Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme
- Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary…
- Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable…
- Comments on ECJ C-127/22: Input VAT adjustment for unused stocks
- General Secretariat of the Council suggests Council to adopt proposal to allow Italy to extend ”split…
- General Secretariat of the Council suggests Council to adopt proposal to allow mandatory B2B E-Invoicing in Romania
- General Secretariat of the Council suggests Council to adopt proposal to allow mandatory B2B E-Invoicing in Germany
- Electronic trade: The European Commission Assessment encourages the extension of…
- EU VAT law and central procurement: advantages and challenges
- 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?
- Proposed EU Legislation for Simplification of VAT Rules in E-commerce (Imports)
- Council adopts new regulation on batteries and used batteries
- Reverse charge on VAT: Mechanism, Rules, and Possible Scenarios
- EU VAT refund. Recover VAT through the VAT return or separate refund claims?
- Reduced VAT rates for recycled products
- European Commission: eInvoicing Country Factsheets for each Member State & other countries
- Plea to continue European DST suspension as OECD Pillar 1 struggles
- Intrastat 101 – SAP S/4HANA for international trade and SAP GTS, edition for SAP HANA
- 5 Major Developments: European Union
- EU Business Leaders Push to Extend Freeze on Digital Taxes
- Spanish presidency’s tax ambition
- Electric charging stations: what VAT for CPOs and e-MSPs?
- Intrastat 101 – SAP S/4HANA for international trade and SAP GTS, edition for SAP HANA
- Zampa Debattista VAT Newsletter | Q. 2 – 2023
- European Commission – VAT invoicing rules
- EU VAT changes for virtual services
- VAT Committee – Minutes of the 122nd meeting on March 20, 2023
- Examining the EU Corporate Own Resources Proposal: Implications and Challenges
- The EU and New Zealand sign deals for a Free Trade Agreement and the association of New Zealand to Horizon Europe
- VAT in the Digital Age: Why clean, complete master data will be key to complying with new legislation
- Dropshipping and IOSS/OSS
- Making Tax Digital Is Evidence of Authorities Playing Catch-Up
- VAT Guide for Businesses with Customers in Austria
- Austrian National Council Approves New Reporting Obligations for Payment Service Providers and Various Other Measures
- Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises
- VAT Guide for Businesses with Customers in Belgium
- Electronic invoicing: soon to be the rule in Belgium?
- Ruling: Sale & rent back’ transactions within groups
- Ruling: Reduced rate for schools
- Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime
- Ruling: Transfer pricing consequences of a VAT refund for limited risk distributors
- The obligatory components of a certified POS System in Belgium
- Guide for Businesses with Customers in Croatia
- Fiscalization payers and manufacturers/maintenance of programming solutions for…
- Traction in Fiscalization 2.0. Project
- 5 Major Developments in Croatia
- VAT returns in Denmark and the new reconciliation functionality
- Guidance: VAT and artistic activity – “crypto art”
- VAT and capital gain – “financier contracts”
- Guidance: Registration of companies established outside the European Union (decree n ° 2021-300 of March 18, 2021, art. 23)
- France E-invoicing & Digital Reporting Guide
- Who are the service providers that will file their application to become a PDP in France?
- French e-Invoicing Mandate 2024 – Everything you need to know
- What are the penalties for a PDP that fails to meet its obligations?
- Obtaining the status of partner dematerialization platform operator (PDP)
- Electronic invoicing – Update of the table relating to operations with the DOM-COM
- 5 Major Developments in France
- Green tax incentives
- Ecommerce VAT reform
- Expansion of the reduced VAT rate
- Proposal increase threshold to qualify for the submission of annual rather than quarterly VAT returns from EUR 1,000 to EUR 2,000
- German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
- Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21)
- Special 2022 VAT audit led to an additional result of EUR 1.53 billion
- Validated EMCS – Incoming reports as proof of tax exemption for intra-community deliveries
- E-Invoicing glossary
- Mandatory e-invoicing for domestic B2B transactions in Germany as of 1 January 2025
- Combatting fraud through fiscalization
- Greek authorities announce B2G electronic invoicing mandate
- As of September 12, 2023, Gradual mandatory e-invoicing implementation for public contracts in Greece
- There is no fine for non-issuance of information for the special element of self-delivery of goods or…
- Hungary introduced an extended EPR obligation by 1 July 2023
- Parliament of Hungary passed the draft tax law amendment
- Revenue eBrief No. 161/23: VAT Treatment of Education and Vocational Training
- Irish Revenue Issues Guidance on EU Reporting Obligations for Platform Operators (DAC7)
- VAT rate for urban cleaning services in Italy
- Receipt lottery changes from October 2023
- Invoices from an Italian VAT number by non-residents in Italy
- VAT rules for “vouchers” do not apply to “discount coupons”
- Supreme Court: Transfer of contract is service for VAT and impacts the frequent exporter rule
- Ruling 380: VAT rate – supply of cat litter
- Foreign travel agencies cannot claim of Italian VAT
- VAT rules for “vouchers” do not apply to “discount coupons”
- Involvement by fixed establishment in Italy even if contracts are not negotiated
- Ruling 374: Involvement of an Italian branch
- Ruling 376: VAT relevance of sums paid by public entities for the realization of interventions connected to the organization of a national event
- 5 Major Developments in Italy
- Renovation of the Stadium with 10% VAT
- Circular No. 20: VAT regime for healthcare services provided to patients and their companions
- 4% VAT on vehicles for people with disabilities – show your driving license
- Rewards for taxpayers with a Tax Control Framework
- Amendments to the VAT regulation of services rendered to inpatients and to companions of inpatients
- Case no. 103/2012(1 to 11) VG – XXX vs Kummissarju tat-Taxxa fuq il-Valur Mizjud – 25/05/2023
- Case no. 141/2012 VG – XXX vs Kummissarju tat-Taxxa fuq il-Valur Mizjud – 25/05/2023
- Calculate VAT on disposable cups and containers
- New rules for disposable plastic since 1 July 2023
- Reduced VAT rates under fire: Consumer pays the price
- Is expropriation of a property a delivery within the meaning of VAT?
- Fiscal disadvantage includes incorrect declarations not charged
- No reduced VAT rate for access photo festival
- Court of Zeeland-West Brabant: No exemption for provision of medical staff
- Debt settlement in current account qualifies as payment for VAT
- Profession art. 37d Tax Tax Act not dealt with due to lack of substantive interest of the taxpayer
- Eurythmy therapist with additional qualifications qualifies for VAT exemption for medical services
- VAT corrections? Avoid interest!
- Sometimes not a fine for VAT fraud before 2014
- Approval for a radiopharmaceutical for which no marketing authorization is required under the Medicines Act
- Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT
- Court of Amsterdam: X never had the intention to cooperate (with a limited partner) in the form of a CV
- Court of Amsterdam: Input VAT deduction for rental of storage boxes
- Application of reduced VAT rate for supply of radiopharmaceutical
- Limitation of VAT recovery on transaction costs in M&A transactions
- Appeals inadmissible because collective decision on objections was made 2.5 years earlier
- No reduced VAT rate for parking at the festival
- Sometimes no offense fine for VAT fraud before 2014
- 5 Major Developments in Netherlands
- Supreme Court confirms: X does not make it plausible that VAT entrepreneurship ended earlier
- X does not make it plausible that VAT entrepreneurship ended earlier
- No entitlement to a contribution from the VAT compensation fund for the municipality
- VAT chain fraud, deduction input tax, no fine for arguable position
- €1000 offense fine for deliberately incorrect VAT returns after compromise
- VAT on renovation costs when transforming a dated house into a luxury villa is not deductible
- VAT nil rate incorrectly applied to deliveries of gas oil to Belgium
- e-Invoicing mandates and updates: Poland
- Senate against mandatory KSeF
- Ruling: Exemption from VAT for the supply of land together with the structure (sewage pumping station)
- Ruling: No possibility to deduct the VAT charged in connection with the implementation of the investment
- Ruling: Input VAT on expenses related to the implementation of the operation – revitalization of the…
- Ruling: VAT exemption on delivery after first occupation
- Ruling: Settlement of VAT in connection with returnable packaging
- Ruling: VAT on the contribution of real estate by the commune
- Ruling: WIS TOWAR – soft drink – CN 2202 – 0% VAT rate
- Ruling: VAT on the supply of real estate by the municipality
- Ruling: WIS Service – mediation in the process of ordering taxis – PKWiU 2015 – 52 – 23% VAT rate
- Senate votes for rejection of the law on the mandatory National e-Invoice System from July 2024
- Tax fraud and abuse of tax law are not the same thing
- Only the party to the contract can receive a VAT refund for gas
- Reduced VAT on children’s clothing
- Mobile application for e-invoicing
- Consultation on schemas for digital platform operators (DAC7)
- Ruling: Exemption from VAT when selling a cooperative ownership right to a dwelling
- Ruling: WIS SERVICE – gymnastics – rate 8% VAT
- Ruling: No obligation to charge VAT when selling 1/4 and 1/4 of the unseparated part of the property owned by the debtor by bailiff auction
- Ruling: Input VAT in connection with the implementation of the investment
- Ruling: VAT on waste brokerage
- Ruling: No right to deduct VAT in connection with the implementation of the project – construction of a football field with a synthetic grass surface
- Binding rate information: Soft drink – CN 2202 – 0% VAT rate
- Ruling: VAT exemption for loans
- Ruling: Right to deduct VAT from invoices documenting investment expenditure incurred…
- Ruling: Contribution in the form of undeveloped real estate for the benefit of the company’s partner
- The tax office will also prepare tax returns for entrepreneurs
- Ruling: VAT on consulting services for foreigners in Poland
- Tips can be taxed VAT
- Entrepreneurs no longer want to pay for the tax reform themselves, they demand relief
- The Senate Committee for the rejection of the bill introducing the mandatory KSeF from mid-2024
- Import with following Intra-community delivery from Poland – case study
- Supreme Court: Assignment of receivables below the nominal value is not subject to VAT
- 5 Major Developments in Poland
- e-Invoicing mandates and updates: Romania
- Reduced rate of 5% VAT for deliveries of wood in various forms and heat pumps: Law no. 216/2023
- Reduced VAT rate for sawdust, wood pellets, wood briquettes, photovoltaic panels, solar thermal panels, heat pumps
- Is the sale and lease of a building subject to VAT in Romania?
- E-invoicing mandatory in Romania from 1 January 2024 for all B2B transactions
- Tax inspectors have tightened controls at large companies – VAT had the largest share
- Romania: Mandatory B2B e-Invoicing
- Retail wants to exempt free transfer of products
- Russia Grants VAT Breaks to Support Domestic Repair of Fishing Vessels
- List of equipment, the import of which is not subject to VAT, has been supplemented
- Russia Gazettes Decree Amending List of VAT-Exempt Technological Equipment Imported into Russia
- Slovakia VAT registration threshold increase
- New Legal Regulations Introduced in Slovakia
- Slovakia MOF Seeks Comments on Draft Bill to Amend VAT Law
- Spanish Tax Agency guidance: Exempt Activities. Artificial Interposition of a Company for the Deduction of Input VAT. Lease of a Property to an Individual.
- Spain: reduced application of the rule on use and effective exploitation in 2023
- Spain Introduces Changes in the Application of the Use and Enjoyment Rules
- Artificial filing of company for the deduction of the VAT paid. Leasing of housing to individual
- The Tax Agency dismantles a VAT fraud network in the used vehicle sale sector
- Spanish tax authorities have published the draft implementing regulation concerning the e-invoicing obligation
- 5 Major Developments in Spain
- Deadline to claim VAT refunds for 2022 is 30 September 2023
- Türkiye Increases VAT Rates Effective July 10, 2023
- Turkey’s new VAT rate: Key steps for navigating sudden VAT rate hikes.
- Turkey hikes tax rates: Standard VAT rate at 20%, reduced VAT rate at 10%
- Turkey Increases VAT Rate and Makes Other Tax Rate Changes
- Turkiye increases VAT rates on goods and services
- Under what conditions are VAT payers entitled to receive budgetary compensation?
- Food of children in summer school camps: Exempt from VAT?
- VAT tax obligations in case of medical insurance of employees at the expense of the company
- Is VAT tax subject to the amount of court fees, which by the court’s decision is compensated by the…
- Supreme Court: Aircraft Leased by Non-Residents to Ukrainian Resident Not Subject to VAT in Ukraine
- Is depositing money into the company’s statutory fund in exchange for corporate rights subject to VAT?
- 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 VAT?
- FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used…
- Preparing for the Next 50 Years of Value-Added Tax in the UK
- Apply to receive VAT data from HMRC
- 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
- HMRC Collection: Customs, VAT, and excise UK transition legislation from 1 January 2021
- UK FTT upholds levy of penalties despite out of time VAT assessments
- 5 Major Developments in the United Kingdom
- Developing the UK Emissions Trading Scheme – consultation response
- St George Wharf and Battersea Reach: VAT on service charges – FTT (Property Chamber)
- Illuminate Skin Clinics Ltd: VAT exemption for medical care – FTT
- Glint Pay Services Ltd (R oao): zero-rating of trading in gold – HC
- HMRC update guidance on use of HMRC advice and information
- Country fact sheets: eInvoicing in United Kingdom
MIDDLE EAST
- Israel has finally released technical specifications for their upcoming e-invoicing and CTC mandate
- Israel Introduces E-invoicing Clearance Model
- Kuwait VAT implementation delayed at least 3 years
- Finance ministry eyes excise tax instead of VAT
- Government is looking to introduce excises instead of VAT
- Kuwait Might Implement Excise Tax Instead of VAT
- ZATCA announced all tax rulings will be binding advice
- 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
- Zatca Guideline: Tax Ruling Requests
- UAE B2B e-invoicing plans July 2025
- UAE: VAT Return and Excise Tax Return Filing Deadlines
- VAT Group registration