24/7 VAT News on www.vatupdate.com – This was in the news on September 7, 2023

Headlines September 7, 2023

• IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
• Poland – Questions and Answers – KSEF
• ECJ Cases – 2 decisions & 2 AG Opinions
  • ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is…
  • ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
  • ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
  • ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national…

---

• VATupdate Newsletter Week 35 203
• E-Invoicing
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
  • E-Invoicing & E-Reporting developments in the news in week 35/2023
  • Editorial: E-Invoicing implementation in the EU … Why can’t we live together?
• ECJ
  • Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions, 2 Hearings announced till October 5, 2023
  • 947 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in August 2023
• VAT Rates
  • August 2023 – VAT rate changes/updates/news
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

---

AUSTRIA

• Austria Standard Audit File for Tax SAF-T relaunch 2024

AZERBAIJAN

• E-Invoicing In Azerbaijan

BELGIUM

• Circular 2023/C/67 regarding AEO authorisation

CANADA

• Canada Provides GST/HST Relief for Taxpayers Affected by Wildfires in British Columbia and the Northwest Territories

DOMINICAN REPUBLIC

• Keys to understanding the new electronic invoicing law in the Dominican Republic

ECJ

• ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is…
• Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building
• ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed
• ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
• ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national…

EUROPEAN UNION

• EU VAT Unveiled: The Art of Luxury Assets and the Intricacies of Value Added Tax
• IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
• The digitalisation of tax in the EU: 5 megatrends in evidence

GERMANY

• Focus on recent decisions on German procedural and litigation law

INDIA

• GSTN looking for consultancy firm to prepare roadmap for transitioning IT systems to GST 2.0
• No ITC available on test drive vehicles when retained as replacement vehicles

KUWAIT

• VAT Implementation may become Reality

MALTA

• Course Zampa Debattista – Navigating the Articles of the Malta VAT Act (Oct 27, 2023)

NETHERLANDS

• In case of abuse of right, VAT is due on disguised dividend
• Netherlands Amends Decree on Tax and Collection Interest
• Proof of transport of horses abroad partly not provided
• Territorial restriction of VAT group is justifiable breach of freedom of establishment

NEW ZEALAND

• New Zealand introduces draft Digital Services Tax legislation

NORWAY

• VAT in Norway – A comprehensive up to date guide

POLAND

• Poland’s Transition to FA(2) Logical Structure: Streamlining the National e-Invoice System
• Questions and Answers – KSEF
• Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate

SPAIN

• E-Invoicing likely to be introduced from 1 January 2025

TURKEY

• Value Added Tax (VAT) Guidelines: Turkey

UNITED KINGDOM

• HMRC Guidance: Customs debt liability

WORLD

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 6, 2023
• 7 Factors To Consider When Selecting A PEPPOL Access Point Provider

 

---

Don’t miss any VAT and other indirect tax news ….

• Visit our website www.vatupdate.com
• Use our search function on any term, per country, select a tag or a period
• Follow us on Linkedin

 

---

Recent daily newspapers

• 24/7 VAT News on www.vatupdate.com – This was in the news on September 6, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 5, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 4, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 2 & 3, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on September 1, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 31, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 30, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 29, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 28, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 26-27, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 25, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 24, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 23, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 22, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 21, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 19 & 20, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 18, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 17, 2023
• 24/7 VAT News on www.vatupdate.com – This was in the news on August 16, 2023