Colours
The world is getting less colourful. If you believe the study performed by the Science Museum Group, that is. This organisation analysed over 7,000 photographs of objects from 21 categories. And they found that over the past 200 years, less colours have been used.
Are there less colours or is it your eyes? See video HERE.
Amongst the 7,083 objects that were analysed, the most common colour was a dark charcoal grey. While this grey appears in over 80% of the photographs that were studied, in most cases it only makes up a tiny fraction of the pixels in any one photograph. The most notable trend is the rise in grey over time, and a decline in brown and yellow.
Most of this can be explained by changes in materials, such as the move away from wood and towards plastic. A smaller trend is the use of very saturated colours which begins in the 1960s. The most colourful period, however, was the 80s-90s era, when toys, computer and board games became more popular, and were advertised with bright-coloured packaging.
It may be packaging and advertisement, it may be that people remind things more colourful than they were, or perhaps the world is indeed getting greyer and more boring.
Talking about boredom: you may have heard of this famous experiment, where people were asked to sit quietly for 15 minutes in a room with nothing but their own thoughts. If they were getting bored or weren’t able to be alone with their own thoughts, they could hit a button and give themselves an electric shock.
Getting such a shock is unpleasant. All participants got to try it before they went into the room, and almost all said that they would pay money to avoid the electric shock. Surprisingly, however, nearly half of the participants choose to press the button, preferring the shock over the emotional discomfort of boredom. One guy even opted to shock himself 190(!) times.
Read more about this experiment HERE.
We are a big fan of science and experiments. So, if you come across something interesting, please let us know. Meanwhile, we will try and not get you bored and fill your life with the wonderful colours of VAT. Which are bright, primary and always visible. Even with your eyes closed. Although we recommend you keeping your eyes wide open when reading the latest news on www.VATupdate.com.
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 directly to the region, click below:
WORLD
- Timeline of the E-Invoicing mandates per country
- Upcoming VAT rate changes in Asia Pacific and Europe
- Council of the Eurasian Economic Commission Issue Decision on Cross-Border E-Services Subject to New VAT Registration and Payment Requirements
- OECD FAQs on the Application of Model Reporting Rules for Digital Platforms
- Tax Appeal Tribunal rules rental income from real properties not subject to VAT
- VAT Policy Designs for Extractive Industries: Maximizing Stakeholder Impact and Government…
- E-Invoicing & E-Reporting developments in the news in week 43/2023
- OECD Updates FAQs on Model Reporting Rules for Digital Platforms
- Indirect Tax Experts need to continuously build their knowledge: Here is the Calendar on Indirect Tax Webinar/Events
- What Is the SAF-T System and Why Does It Matter?
- A Comprehensive Guide to Invoicing in SAP Ariba: Types, Process, and Entry Methods
- Global News and Views: October 2023 VAT TV World
WEBINARS / EVENTS
- IBFD – Online International Tax Conference 2023 (Nov 23, 2023)
- The E-Invoicing Exchange Summit in Singapore opens its doors from December 4 to 6
- E-Invoicing Exchange Summit Asia (Dec 4-6, 2023)
- Pagero Webinar: E-Invoicing and E-Reporting Compliance Updates with Pagero & Deloitte
- Axway @ the E-invoicing Conference : Taking the next step ! – October 24 – Brussels
AFRICA
- E-invoicing regulations published
- Mauritius e-invoicing mandate is expected to go live in Q1 of 2024
- Nigeria: Rental income from real properties exempt from VAT, says Tax Appeal Tribunal
- Nigeria’s VAT Surges to N781.35bn in Q2, According to NBS Report
- Nigeria to Implement Telecoms Tax and Consider Raising VAT Rate
- Nigeria Government to Expand VAT Agents in Five Sectors for Increased Revenue Collection
- VAT privileges for diplomatic mission and international organisations
- Value-Added Tax Implications of Securities Lending Arrangements in South Africa
- South Africa eFiling Platform Upgrade on 27 October 2023
- Build One South Africa Calls for VAT Moratorium and Expanded Zero-Rated Items
- Uganda Implements Digital Service Tax: Notice by Revenue Authority
- Uganda Issues Guidelines on Implementation of Digital Service Tax
AMERICAS
- Barbados Electric Bill Delayed, but VAT Cut Extended for Another Six Months
- Barbados Extends Temporary VAT Rate Reduction on Household Electricity Supplies
- Barbados Extends Reduced VAT for Electricity, Policy Note Reveals New End Date
- Barbados Tax Agency Extends Reduced VAT Rate for Electricity Supply until March 2024
- Webinar – Recorded version & slides – Get ready for the new Bill of Lading (Carta Porte) Complement 3.0
- Customs Rules on MNEs Moving to Mexico
- The authority announces, among other adjustments, the mandatory dates of the Carta Porte supplement version 3.0.
- Wisconsin Increases Retailer’s Discount for Sales and Use Tax Returns to 0.75%
- Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Instalment Contracts for Cash Basis Retailers
- Washington Appellate Court Affirms Use Tax and B&O Tax Due on Internal Sales Based on Comparable External Sales
- Colorado DOR Updates Proposed Rule on Refund Claims and Potential Penalties on Incomplete Claims
- Kansas Department of Revenue Issues Reminder on Food Sales Tax Rate Reduction in 2024
- San Diego Leaders Urged to Implement Sales Tax Hike for Revenue Boost
- Updated Guidance on Sales of Food for Indiana Sales and Use Tax Purposes
- California Issues Guidance on Sales and Use Tax for Internet Sales in the United States
- California Issues Sales and Use Tax Guidance for Out-of-State Sellers
- Updated Guidance on Sales and Use Tax for Storage and Warehousing in South Dakota
- Sales Tax Audits: How to Manage the Horror and Navigate the Process
- The Practical Implications of Artificial Intelligence for Sales Tax in the United States
- South Dakota DOR Guidance Addresses Retroactivity for Marketplace Providers
- Update on Exemption Certificates for Sales and Use Tax in South Dakota
- Florida Circuit Court grants refund of sales tax paid on electronically delivered software
- The Global Interoperability Framework in action: DBNA and e-invoicing in the US
- Rhode Island Division of Taxation rules online courses are taxable as IaaS, PaaS, or SaaS
ASIA-PACIFIC
- OECD Urges Australia to Increase GST and Superannuation Tax to Address Budget Deficit
- OECD Urges Australia to Increase Consumption Tax Rate and Reduce Exemptions
- ATO Reminds International Businesses of GST Obligations Ahead of Black Friday and Cyber Monday
- Australia Pushes for Mandatory B2B e-Invoicing to Boost Business Efficiency and Adoption
- The Future of GST Compliance: Adapting to Rapid Digital Transformation in Australia
- Australia Tax Agency Clarifies GST Obligations for International Sellers during Holiday Season
- Wollongong Woman Sentenced to Prison for Attempted GST Fraud
- High Court rules Victoria’s electric vehicle charge as duty of customs excise
- Centre notifies 18% GST on corporate guarantees
- India’s Supreme Court Invalidates Post-GST VAT Act Amendments
- CBIC Clarifies Determination of Place of Supply in Various Cases
- GSTN issued Important advisory related to changes in GSTR-5A
- CBIC notified amendments in the FORM GSTR-08
- 9-Hour Gap Between E-Way Bill Expiry and Vehicle Interception, No Tax Evasion Intent Found: Calcutta HC Order Refund of Penalty
- Central Government notifies Customs Duty Drawback Rate effective from October 30, 2023
- Understanding India’s GST Composition Scheme: Eligibility, Opting In, and Compliance Requirements
- Deputy CM Dushyant Chautala Calls for Mechanism to Combat GST Evasion in India
- Delhi Govt notifies GST Registration Exemption for Vendors Operating through E-commerce Operators for Intrastate Supplies
- India’s GST Officials Issue ₹1 Lakh Crore Tax Notices to Online Gaming Companies
- Police raid GST inspector’s quarters with magistrate’s warrant in gold smuggling investigation
- Maharashtra Govt Hikes VAT On Alcohol Served In Bars, Cafes, Lounges
- World Trade Organization can’t interfere in India’s IT export restrictions
- CESTAT Weekly Round-Up
- India’s Shipping Firms Face GST Scrutiny for Past Dues and Service Supply from Head Office
- India GST Department Uncovers ₹22 Crore Tax Evasion in Mobile Phone Dealers’ Searches
- Supreme Court and High Court Weekly Round-Up
- Govt plans Standard Operating Procedure to tackle unauthorized GST collection
- Weekly GST Communique dated October 23, 2023
- India Govt to Introduce SOP for Unauthorized GST Collection at National Tax Conference
- Malaysia’s e-invoicing system supports GST reintroduction and aids tax collection target
- Malaysia’s Revised E-Invoicing Implementation Timeline
- Malaysia Considers E-Invoicing Implementation to Support Potential Reintroduction of GST
- Former Prime Minister Advocates for Reintroduction of GST to Boost National Revenue
- Mandatory CTC Electronic Invoicing Model in Malaysia as of August 2024 (Updated)
- Malaysia e-invoicing 3-phases from 1 Aug 2024
- Malaysia proposes new timeline for mandatory e-invoicing implementation in 2024 Budget
- What is the timeline of the E-Invoicing mandate in Malaysia?
- Distribution of remaining inventory to shareholders upon dissolution considered as sales and subject to business tax
- Taiwan Ministry of Finance Revises Penalty Amounts for Tax Violations
- Tax Obligations for Selling Land Registered Under Another Person’s Name in Taiwan
- Vietnam proposes building a Resolution of the National Assembly on reducing VAT by 2%
- Vietnam Banks Association Urges 2% VAT Reduction to Support Lenders’ Struggles
- Understanding the 8% VAT in Vietnam
EUROPE
- New VAT Registration and Payment Requirements for Cross-Border E-Services
- DG TAXUD hosts two formal meetings with Switzerland on customs cooperation and security measures
- VAT Grouping Unpacked Podcast: VAT Group – opportunities for (partially) exempt businesses (UK v France) (Episode 5)
- ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public…
- Agenda of the ECJ VAT cases – 2 Judgment, 1 AG Opinion, 1 Hearing announced till November 23, 2023
- ECJ: No VAT on Free Welcome Subscription Gifts
- Comments on ECJ C-505/22: Is VAT due when goods or services are provided free of charge?
- ECJ C-151/23 (ZSE Elektrárne Case) – Order – ECJ confirms discretion of EU Member States in…
- VAT Group – opportunities and constraints (Germany v Belgium) – Episode 1
- VAT Group – inclusion of non-established entities (Denmark v the Netherlands) (Episode 3)
- Understanding CBAM: Duties & Implications for EU Importers in the European Union
- Call for expression of interest to participate in the eInvoicing Technical Advisory Group of the European Commission
- CESOP: Cross-border payments reporting obligation is about to come into force
- EU Parliament Questions Use of Temporary VAT Rate Cuts in Times of Crisis
- European Court of Justice ruling on VAT deduction in bankruptcy proceedings
- EU adopts Directive introducing tax transparency rules for crypto assets (DAC8)
- EU Tax Observatory Releases Global Tax Evasion Report 2024
- European Parliament Committee on Economic and Monetary Affairs – Draft report about Proposal for Council Directive Amending VAT Rules for Distance Sales of Imported Goods
- Amazon Calls for Harmonization of EU VAT Systems to Simplify Compliance
- European Parliament Committee on Economic and Monetary Affairs – Draft report about…
- EU Directive (DAC8) adopts wider reporting requirements for crypto and other transactions
- Clarification on CBAM Reporting Requirements
- EU Finance Ministers formally adopt DAC8, focusing on crypto-assets and advance tax rulings.
- IBFD – EU VAT Compass 2023/2024 – A ”must have” for VAT professionals
- VAT Group – choice of members (Italy v Poland) (Episode 2)
- Serbia grants license for e-invoice platform to Montenegro
- EU VAT Gap down with 38Bn EUR to 61Bn EUR in 2021
- EU ViDA – Digital Reporting & e-invoicing delay to 2030
- EU Parliament votes 1-year delay proposal to ViDA
- European Commission Releases EU VAT Gap Report 2023
- European Parliament Panel Approves VAT Updates for Digital Platforms in the European Union
- EU Official: Falling VAT Gap Shows Tax Reforms Working Despite Challenges
- VAT in the Digital Age (ViDA) Single VAT Registration (IV)
- EU: VAT Gap in 2021 Decreases by €38 Billion, Thanks to Policy Responses and Temporary Factors
- EU Platform Economy 2025 deemed supplier – ViDA
- Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion
- Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution
- Austrian Administrative Court: Services should be attributed to the party that provides them in…
- Navigating DAC7 in Belgium: Comprehensive FAQ document published by Belgian tax authorities for digital platforms
- Belgian FAQ on DAC 7 Obligations of Digital Platform Operators
- Beware of New Phishing Attempts in the Name of the FOD Financiën in Belgium
- Key facts about Belgium’s proposed e-invoicing obligation
- Proposed removal of reduced 6% VAT rate on demolition and reconstruction for real estate developers as…
- FAQ: DAC 7 – Obligations of digital platform operators
- Tax proposals in budget 2024 include real estate VAT changes, mandatory e-invoicing
- Croatia Implements Mandatory B2B E-Invoicing to Combat Fraud and Ensure Compliance
- Another step toward mandatory e-invoicing with derogation request
- Consolidation of Reduced VAT Rates in Approved by Lower Parliament
- Improvement in VAT Collection: Czech Republic Shows Significant Decrease in Tax Gap
- Closure of incoming traffic on NemID (OCES2) on Monday, October 30, 2023.
- Understanding Denmark VAT Rates and Compliance in 2023
- Call EMCS B2B Solution with MitID Erhverv from Nov. 1, 2023
- The current timeline of the Danish digital bookkeeping mandate
- France submits new e-invoicing timetable to Parliament
- France announces new timeline for e-invoicing, mandatory for companies by 2026
- What is the (proposed) timeline of the E-Invoicing mandate in France?
- Status of B2B Electronic Invoicing in France
- How e-Reporting Works in France
- Delay in E-invoicing Implementation in France until September 2026
- Understanding the French E-Invoicing Mandate Delay: Five Ways to Make it Work for You
- France Announces Revised Timeline for E-Invoicing and E-Reporting Mandate
- Second correction of input tax deduction in case of quota payment by the insolvency administrator
- German Bundesrat calls for 2-year e-invoicing delay
- Input VAT deduction in the case of gratuitous fulfilment of municipal obligations: tax implications and limits
- Input VAT correction and correction object after termination of a VAT group and clarification of § 44 Abs. 1 UStDV
- Application of the Neutrality Principle to Late Payment Interest in Value Added Tax
- Tax Exemption for Cross-Border Transport Services in Germany: Insights from ECJ case C-461/21
- VAT exemption of intra-Community acquisition of motor vehicles by NATO officials
- Unappealability of Input Tax Deduction – FG Hamburg Decision
- The ‘Blackmail’ of VAT Declaration Lockdown in Greece: Issues and Concerns
- The Weekly Briefing: VAT declaration lock, myDATA, tax updates, and more
- Update on Technical Specifications for the New Version 1.0.7 of Greece myDATA
- Greece Considers Potential E-Invoicing Mandate from 2025 to Support myDATA System
- Greek VAT Gap Declines, but Still Results in Over €3 Billion in Lost Revenue
- AADE – myDATA: New Version v1.0.7 Simplifies and Expands Expense Characterization
- Significant Reduction in VAT Gap in Greece and EU in 2021: Report
- Greece’s VAT Reform: Progress and Challenges in CTC Initiatives and E-Invoicing
- Clarifications on the application of reduced VAT rates for certain agricultural products – VAT declaration completion
- Hungary’s VAT Gap Improvement Among Top Four in EU, Says Finance Minister
- Public Consultation on Comprehensive Tax Legislation Amendments
- Introduction of M2M EVAT Platform for VAT Declarations in Hungary
- VAT Rates for Extraordinary Maintenance and Superbonus in Italy: Impact on Building…
- Italy Leads EU in VAT Evasion, but Shows Significant Improvement in 2021
- Penalties for Non-Compliance with Fiscalization Rules in Italy: A Comprehensive Overview
- VAT rate for infant products returns to 10%, sugar tax and plastic tax postponed to 2024
- How to Regularize VAT Declaration and Omitted Invoicing in Italy
- Electronic invoices, electronic consideration and electronic payments: the data matching conducted by the Italian tax authorities
- Italy Adapts to Constitutional Court’s Ruling on Proportional Sanctions, Including VAT Paid
- Complicated Calculation of Interest in Recognizing VAT Credit with Judgment: Cassation’s Exclusion of Article 5 of Law 29/1961 Raises Doubts
- Italy publishes split payment lists for 2024, updated until October 20, 2023
- Electronic portal for VAT refund in Italy for non-identifying subjects: Conditions and procedures
- Malta Tax Agency Releases XML Schema Guide for DAC7 Digital Platform Operator Reporting
- Reduced VAT rate of 12% applies to boat rentals in Malta starting January 1, 2024
- Common Mistakes Entrepreneurs Make When Filing VAT Returns in the Netherlands
- VAT on purchase of an apartment for residential purposes and rent it to a subsidiary as office…
- VAT increase in hotel sector cancelled: 9 percent remains
- Knowledge group position: public law body can be part of a VAT group
- Margin scheme for incidental yacht sales
- Netherlands Hospitality Industry Urges Parliament to Maintain Low VAT Rate for Accommodation
- Netherlands Knowledge Group Position: Indirect Provision of Properties after Exchange and Subleasing
- Late Request for VAT Refund after 20 Years Deemed Unacceptable by Dutch Court
- Reclaiming VAT after twenty years is really too late
- No deduction of sales tax on other construction costs for integrated solar panels
- No legal remedies against rejection of a VAT refund request submitted by letter
- Dispute and Assessment: Non-Admissibility and Rejection of Objections and Requests for Refund
- Analysis of the Use of an Apartment as a Residence and Office Space in the Netherlands
- 15-month prison sentences demanded for large-scale e-commerce fraud with import VAT
- VAT on mixed-use new-build complex deductible according to turnover method
- No VAT e-Commerce default fines until June 1, 2024
- Netherlands suspends late payment fines for e-Commerce VAT until June 1, 2024
- Dutch Parliament proposes VAT reductions to combat housing shortage
- No sales tax deduction on construction costs of new-build homes for integrated solar panels
- Anyway-criterion does not apply to a rented roof of a residential complex for the exploitation of solar panels
- Poland to Implement Mandatory KSeF E-Invoicing in July 2024 with Changes to VAT Return
- Poland VAT rate for Children’s Book – 5% VAT
- Maintenance work on the test environment of the National e-Invoice System in Poland
- VAT Deduction for Perpetual Usufruct Expenses – Individual Interpretation
- VAT rate for Medical Set: Medical Blouse-Shirt and Medical Pants
- VAT rate for Dance Classes Admission – 8% VAT
- KAS arrests CEOs involved in VAT fraud with polymer trade, causing losses of 190 million zł.
- VAT Rate for Takeaway Pizza Sales – 8%
- Importing Goods to Poland via Germany: Customs Procedure 4200 for VAT Exemption
- VAT on Road Sales – Individual Interpretation – Correct Position
- Key Challenges, Changes, and Plans: A Conversation with Krzysztof Rogowski on Poland’s KSeF Project
- Exemption from VAT on delivery after first settlement
- 0% VAT Rate for Transport Services and VAT Deduction for Overestimated Rate
- Proposed changes to the VAT return in relation to KSeF
- JPK_VAT component will be adapted to the KSeF obligation
- Let’s talk about the future of E-Invoicing in Poland! Do we need a paradigm shift after elections?
- Powder Base for Ice Cream Production – 0% rate
- No Right to Deduct VAT Expenses for Local Cultural Heritage Project
- No VAT Tax on Withdrawal of Property from Business and Its Conversion to Private Rental
- Lack of VAT Deduction Rights for Project Expenses by National Park
- Determination of the right to deduct VAT on invoices documenting purchases made with grants
- VAT Exemption for Property Contribution to a Company and Sale of Organized Business Part
- Changes to JPK_VAT regulations in Poland to accommodate the KSeF system
- VAT Rate for Hearing Aid Batteries: 8%
- No Right to Deduct VAT on Project Expenses by Foundation
- VAT Settlement by Municipality in Relation to Water and Sewage Management
- Cash Pooling as VAT-exempt – Individual Interpretation
- Draft regulation on JPK_VAT with a declaration adapted to the obligation to issue invoices in the National e-Invoice System (KSeF)
- The issue of recognizing the sale of shares in subsidiaries as sporadic activities
- Deduction of input tax on expenses incurred by the commune for infrastructure in the economic zone
- Resolution of the SAC: Removing a taxpayer from the register of active VAT taxpayers is a material and technical activity
- VAT Settlement for Disposed Commercial Goods – Do You Need to Adjust Deducted Tax?
- Challenges and Benefits of Poland’s KSeF System: Insights from a VAT Expert
- Dog Food and Tablet Supplement – 8% VAT Rate
- Polish Court Rules that VAT Applies to Reimbursement of Costs in Court Settlement
- VAT Rate for Salad CN 20 – 0% VAT
- Hundreds of thousands of companies in Poland are no longer VAT taxpayers
- SAC: The authority does not have to notify about the deletion of a taxpayer from the register
- Lewica’s Proposal: Introducing a Uniform 15% VAT Rate for Entrepreneurs in Poland
- Service work on the test environment of the National e-Invoice System in Poland
- Consultation on Amendment of JPK_VAT Regulation with Declaration: Changes for KSeF Implementation
- KSef does not allow the issuance of invoices based on utility consumption forecast
- How to Correct Incorrect GTU Code in JPK_V7 in Poland?
- Binding rate ruling: Pet Care Cream – 23% VAT
- New Fruit Snack with 0% VAT
- Is Overestimation of Tax Amount Due to Incorrect Rate Considered an Imposed Tax? What About VAT…
- VAT Deductible for Infrastructure Expenses on Properties Before Sale or Lease
- Tax Office Can Remove VAT Register without Decision
- Correcting JPK_VAT File
- How should the municipality settle VAT for providing water infrastructure to a municipal company?
- VAT-exempt businesses will be affected by KSeF sooner than they think
- KSeF will change the rules of cooperation in business
- Romania Tops EU in VAT Losses, Accounting for Half of Budget Deficit in 2021
- B2B e-invoicing mandate is enacted
- What is the timeline of the E-Invoicing mandate in Romania?
- Romanian President signs decree on fiscal-budgetary measures including electronic invoicing
- Romania B2B RO e-invoicing eFactură 2024 launch approved
- Romania Maintains Highest VAT Gap in the EU, with Unpaid Sum Equivalent to Half of 2021 Budget Deficit
- EU VAT Gap – Romania remains the last in the EU to collect VAT
- Webinar RTC – Recorded session & Slide decks – E-Invoicing in Romania: Navigating the 2024 Regulatory Landscape
- Romanian E-invoice on the horizon
- Companies, including Horeca, that put certain packaging or recycled plastic on the market, have one more month to register with the AFM
- Resale of used cars and motorcycles in Russia to be subject to VAT on price difference throughout dealer chain
- Consequences of Receiving Payment with Separated VAT Amount for Simplified Taxpayer
- When the currency of payment for goods is not important for VAT deduction
- Russia’s Ministry of Finance clarifies how to determine the date of income from work for tax calculation
- Payment of indirect taxes when importing goods from a member state of the EAEU: clarifications from the Russian FTS
- Russia: Digital rights purchasers become VAT tax agents
- Slovakia Proposes Increase in Standard VAT Rate to 22%
- Slovakia Successfully Reduces VAT Tax Gap in 2021
- Government-sponsored changes to VAT Act concerning data on cross-border payments removed from parliament agenda in Slovenia
- Understanding Intra-Community VAT in Slovenia 2023
- Proposed Changes to VAT Law in Slovenia
- Slovenia Implements Carbon Border Adjustment Mechanism as of October 1, 2023
- Slovenia’s Lower House Considers Bill to Amend VAT Act for Cross-Border E-Commerce
- Partial Deduction of Input VAT on Property Supplies: TEAC Decision Confirms VAT Directive Principles
- International Criminal Network Dismantled in Spain for 17-Million-Euro VAT Scam in High-End Car Market
- Tax Penalty for Failure to Access Electronic Notifications
- Spain Introduces New Single Input Point for Security Control of Industrial Products
- Improper Application of Cash Accounting Regime in Real Estate Sale Leads to Conflict
- Conflict No. 13: VAT Deduction Abuse through Family Company Interposition in Real Estate Transaction
- Spanish B2B e-invoice delay; Oct 2025 potential
- A Guide to Multi-Stage Deliveries & VAT Shifts from July 2023
- Charging stations for electric vehicles not considered immovable properties
- Supreme Court Rules VAT Apportionment Violates EU Law
- Sweden Enacts New VAT Law in Compliance with EU Directive 2006/112/EC
- Sweden Tax Agency Changes VAT Position on EV Charging Stations
- Proposed increase in excise tax on gambling
- Switzerland Seeks Feedback on VAT Ordinance Changes for Rate Adjustments and Administrative Enhancements
- Switzerland opens consultation on partial revision of VAT ordinance
- Switzerland to Increase VAT Rates Starting January 2024: What Businesses Need to Know
- Taxation of Used Goods Supply: What about VAT?
- Taxation nuances of VAT operations in financial leasing in Ukraine
- Are catering services for children in kindergartens and schools exempt from VAT in Ukraine?
- Tax obligations for VAT are not accrued by the customer when transferring raw materials, materials, and fuel to the performer for the provision of work (services)
- Conditions for VAT exemption on first supply of affordable housing and state-funded housing operations
- Submission of Application for Refund of Budget VAT Compensation in Ukraine
- Tax-exempt food service operations in Ukraine: DPS Odessa Region Announcement, October 25, 2023.
- Taxpayers in Odessa region refunded 1.7 billion UAH VAT in nine months
- Return of Leased Improved Property: When Does VAT Arise?
- Ukraine VAT Bulletin: DPS on VAT Innovations
- Person recovering import VAT to be both the owner and importer should not be the same
- Import VAT Credit and Equal Treatment: Piramal Healthcare UK Limited v Revenue & Customs
- Guernsey 5% GST implementation proposal fails
- High Court Confirms Taxpayer’s Entitlement to VAT Concession for Recovery of Input Tax
- UT Confirms Self-Invested Pension Plans Not Exempt from VAT as “Insurance Transactions”
- Supreme Court Decision Impacts VAT Treatment of Payment Processing Services in the UK
- Supreme Court Rules Against Target Group Ltd in VAT Exemption Case
- HMRC Publishes Policy Paper on Interpretation of VAT and Excise Law in the UK
- United Biscuits Plc – FTT – Whether biscuit partly covered in chocolate – yes
- JPMorgan Chase Bank, NA – FTT – Intra-group bought in services – whether exempt – no
- A Brief Guide to VAT Reliefs for Charities in the United Kingdom
- UK High Court Rejects Money Lender’s Appeal for VAT Refund in Landmark Case
- Jurisdiction of First-tier Tribunal in Amending Date of VAT Group Membership – Appeal Dismissed
- HMRC awards contract for split payment development in UK VAT system
- MJL Contracts Ltd: Dispute over Default Surcharge for Late Payment of VAT
- United Biscuits’ Appeal Dismissed: VAT Applicability to McVitie’s Blissfuls
- VAT and Excise: HMRC’s Policy and Draft Legislation
- UK Agency Loses £4.8m VAT Case Over Exempt Status of Accommodation Supplies
- UK Government Introduces Legislation to Disregard EU Indirect Tax Case-Law
- Interpretation of VAT and excise legislation in light of REUL – HMRC Policy Papers and draft legislation
MIDDLE EAST
- Updated timeline of invoice clearance model
- Israel announces new deadline for first wave of e-invoicing mandate due to recent events
- Israel delays introduction of clearance CTC e-invoicing until 1 April 2024
- Israel Introduces B2B E-Invoicing as of 2024: CTC Clearance Model (Updated)
- Israel B2B e-invoicing April 2024
- What is the timeline of the E-Invoicing mandate in Oman?
- Introduction of E-Invoicing in Oman: Implementation, Compliance, and Anticipated Process…
- Federal Tax Authority Implements Reverse Charge Mechanism on Electronic Devices in UAE
- Guidelines for Conversion of Non-UAE Dirham Amounts for Taxable Persons in the UAE
- The Impact of Vouchers and VAT on Businesses in the United Arab Emirates
- Federal Tax Authority Showcases Updates on EmaraTax Digital Tax Platform at GITEX Global 2023
- UAE VAT domestic reverse charge B2B electronic devices
