VATupdate.com Daily Newsletter – December 14, 2023

if you want to receive the Daily VATupdate Newsletter in your inbox, please send a message to Daily newsletter from VATupdate.com click HERE and send the mail ….

---

Headlines December 14, 2023

• 2 AG Opinion’s released
  • ECJ C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal…
  • ECJ C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be…
• Romania – New draft legislation – Amendments on RO e-Invoicing
• Malaysia – Proposed service tax rate-hike from 6% to 8% per 1 March 2024

---

• VATupdate Newsletter Week 49 2023
• 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 48 & 49/2023
  • Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in November 2023
    
• ECJ
  • Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions, 1 Hearing announced till January 11, 2024
  • 971 ECJ VAT Cases are now available on www.vatupdate.com
  • This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• VAT Rates
  • Noteworthy VAT Updates and Rate Changes in November 2023
  • Stay tuned on upcoming VAT rate changes in Asia Pacific
  • Stay tuned on upcoming VAT rate changes in Europe

---

ARGENTINA

• Changes to Import and Foreign Exchange Regulations in Argentina: Decrees and Resolutions Published

ARGENTINA/ BRAZIL/ EUROPEAN UNION

• The Mercosur-European Union trade agreement is back in the deep freeze

ASIA PACIFIC

• South Asia’s Largest VAT Scam: Convictions and Sentences Upheld for Three Accused

BANGLADESH

• Revamping VAT Collection: New Strategies for Attracting Consumers and Boosting Revenue

CZECH REPUBLIC

• Supreme Court denies VAT deduction for anti-radar equipment and GPS logbook
• VAT Treatment of Transfer of Technical Improvements at Lease End: Supreme Court Ruling

ECJ

• ECJ C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal…
• Opinion of the European Data Protection Supervisor about Council Decision re administrative cooperation with Norway
• ECJ C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be…

EUROPEAN UNION/ UNITED KINGDOM

• Amendment to EU Decision 2021/512: Renewal of Derogation for Fuel VAT Rates in Northern Ireland

GREECE

• Dismantling of Criminal Organization – Cross-border VAT Fraud and Fraudulent Receipt of Refundable Advances

INDIA

• Finance Minister Introduces CGST (Second Amendment) Bill, 2023 in Lok Sabha
• Government Reconstitutes Ministerial Group for GST Rate Rationalisation
• Interim Relief Granted to Japan Firm’s India Unit on GST Tax on Expat Salaries

ITALY

• Split Payment VAT Advance for Subjects with Ad Hoc Rules

LUXEMBOURG

• Will Luxembourg Extend the Temporary 2023 VAT Rate Reductions?

MALAYSIA

• Proposed service tax rate-hike from 6% to 8% per 1 March 2024

MALTA

• Malta Tax Agency Updates Guidelines on DAC7 Reporting Requirements for Digital Platform Operators

NETHERLANDS

• Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?
• Classification of lubricants and creams under customs law and fallback method for customs value
• Major changes in VAT groups: be prepared in three steps!

NEW ZEALAND

• Understanding the GST Treatment of Subdivision Projects: Inland Revenue’s Guidelines and Implications

PAKISTAN

• Commissioner Empowered to Suspend Sales Tax Registration Without Notice: FBR’s New Rule for 2024

PAKISTAN

• FBR Introduces Solution for Confirming Electronic Notice Receipt, Enhancing Transparency and Efficiency

PHILIPPINES

• Customs confident of hitting P1-trillion collection goal in 2024

POLAND

• Can VAT be deducted for the construction of a building partially used for residential purposes by the taxpayer?
• Landmark VAT ruling on employee accommodation expenses by the Supreme Administrative Court
• Partial VAT Deduction Rights for Expenditures Related to Municipal Office Building Modernization
• Received compensations count as remuneration for taxable services?
• Ruling: Right to Deduct the Entire VAT Related to the Acquisition of Land
• Tax Authorities find ways to extend inspections: Proposed changes to business law
• VAT applies to purchasing insurance for other entities, according to Gazeta Prawna
• What is the purpose of the ZAW-FA form and when and how should it be submitted?

PORTUGAL

• Updates on PDF Invoices and Reporting Measures in Portugal’s State Budget Law for 2024

ROMANIA

• New draft legislation – Amendments on RO e-Invoicing

RUSSIA

• New Calculation Method for VAT Exemption in Catering Organizations Using Average Employee Headcount

SOUTH AFRICA

• Enhancements to VAT Assessments: Understanding Estimated Assessments and Submission Requirements

UKRAINE

• Consequences of VAT under the cash method in case of registration cancellation
• How to Correct an Incorrect VAT Rate in the Tax Invoice?

UNITED KINGDOM

• VAT Exemption Extended to Battery Storage Systems, Benefiting Over a Million UK Homes

UNITED STATES

• Tennessee Updates Sales and Use Tax Manual: Important Changes for Businesses
• USA: CBP shares top five tips to avoid online scams

WORLD

• Embracing Digital Evolution: WCO Unveils Study on the Digitalization of the Certificate of Origin
• Global Tax Policy and Controversy Watch | December 2023 edition
• Understanding the Differences: Tax Compliant Invoicing vs E-Invoicing
• VATupdate.com Daily Newsletter – December 13, 2023
• Vertex, Inc. Announces Offer to Acquire E-Invoicing Leader Pagero

---

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

• VATupdate.com Daily Newsletter – December 13, 2023
• VATupdate.com Daily Newsletter – December 12, 2023
• VATupdate.com Daily Newsletter – December 11, 2023
• VATupdate.com Daily Newsletter – December 9 & 10, 2023
• VATupdate.com Daily Newsletter – December 8, 2023
• VATupdate.com Daily Newsletter – December 7, 2023
• VATupdate.com Daily Newsletter – December 6, 2023
• VATupdate.com Daily Newsletter – December 5, 2023
• VATupdate.com Daily Newsletter – December 4, 2023
• VATupdate.com Daily Newsletter – December 2&3, 2023
• VATupdate.com Daily Newsletter – December 1, 2023
• VATupdate.com Daily Newsletter – November 30, 2023
• VATupdate.com Daily Newsletter – November 29, 2023
• VATupdate.com Daily Newsletter – November 28, 2023
• VATupdate.com Daily Newsletter – November 27, 2023
• VATupdate.com Daily Newsletter – November 25 & 26, 2023
• VATupdate.com Daily Newsletter – November 24, 2023
• VATupdate.com Daily Newsletter – November 23, 2023
• VATupdate.com Daily Newsletter – November 22, 2023
• VATupdate.com Daily Newsletter – November 21, 2023
• VATupdate.com Daily Newsletter – November 20, 2023
• VATupdate.com Daily Newsletter – November 18 & 19, 2023
• VATupdate.com Daily Newsletter – November 17, 2023
• VATupdate.com Daily Newsletter – November 16, 2023