Headlines March 7, 2024
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular…
- ECJ C-796/23 (Česká síť vs. Czech Republic) – Questions – Is ‘designated partner’ liable for the entire society?
- Where are Amazon’s warehouses? List of all locations
- UK – Increasing of the VAT registration threshold from £85,000 to £90,000
- VATupdate Newsletter Week 8 2024
- 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 9/2024
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in February 2024
- Worldwide Changes to E-Invoicing/E-Reporting per January 1, 2024
- ECJ
- ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024
- 1002 ECJ VAT Cases are now available on www.vatupdate.com
- This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
- VAT Rates
ANGOLA
AZERBAIJAN
BELARUS
BELGIUM
EGYPT
ECJ
- ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income
- ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular…
- New ECJ case Cityland C-164/24
- ECJ C-796/23 (Česká síť vs. Czech Republic) – Questions – Is ‘designated partner’ liable for the entire society?
- Comments on ECJ C-314/22: VAT law allows Member States to set a limitation period for claiming a VAT refund
- Comments on ECJ C-674/22: Payment of interest to a taxable person for refunded VAT
- Comments on ECJ C-676/22: Czech Tax Authority Refusal to Exempt B2 Energy from VAT for Alleged Intra-Community Supplies to Poland
- ECJ Decision: VAT Exemption Only with Known Recipient Identity and Delivery Documentation
EUROPEAN UNION
- European Commission’s report on e-invoicing adoption
- European Economic and Social Committee supports Commission’s proposal for distance sales of imported goods
- Italian Entrepreneur Charged with €41.8 Million VAT Fraud and Misappropriation of Public Funds
- Operation Huracán: Five Indicted for €53 Million VAT Fraud in International Car Trade
- Understanding the EU’s CBAM: Updated FAQ
- VAT exemption for goods aiding Ukraine’s conflict-affected and vulnerable populations
- Where are Amazon’s warehouses? List of all locations
FRANCE
GERMANY
- Deductibility of Input VAT from Invoice of Insolvency Administrator in Full Amount
- VAT Guidelines for Cross-Border Bus Transport Not Registered in Germany: Updated April 2024.
HUNGARY
IRELAND
ITALY
- Impact of Assigning Assets to Partners on 2023 VAT Declaration and Rectification Obligations
- Limits on VAT deduction for residential buildings clarified by the Tax Agency
- Reduced VAT rate on new urbanization works, not applicable for telephone network adjustments
- Ruling: 10% VAT on social housing transfers to the Municipality
- Tax treatment for social housing transactions between Municipality and Cooperative
- Treatment of VAT for underground telephone line works in road redevelopment project
- When does the 10% VAT apply for burying telephone lines on the road?
JAPAN
LUXEMBOURG
MALTA
NETHERLANDS
- Government proposes VAT revision period for real estate services over €30,000 to address tax-saving practices
- Internet consultation on VAT revision of real estate services started
- Plots with concrete slabs and sewerage qualify as building sites
POLAND
- Conclusion of Consultations on National e-Invoice System by Ministry of Finance
- Draft legislation on KSeF changes will be released in March
- New VAT KSEF Regulations Coming into Effect with Minimal Changes – Latest Updates and Expectations
- Postponing the introduction of e-invoices (KSeF) in Poland
- Prime Minister Donald Tusk recommends returning to the 5 percent VAT rate on food
- Raising ecological awareness without the right to deduct VAT
- Summary of Tax Consultations on KSeF Implementation: Key Issues and Proposed Solutions
- VAT Changes for Beauty Industry in Poland: Reduced Rate Effective April 1
- VAT Deduction for Personal Car Leasing: Limitations and Conditions for 50% Deduction
- VAT Fraud Uncovered: Company Denied Improper Tax Refund of 65 Million PLN by KAS
RUSSIA
- Children’s Furniture of Domestic Production to Be Taxed at Preferential VAT Rate from March 6, 2024
- New VAT exemptions: which codes to specify in the declaration?
- Proposed Amendments to Include Children’s Goods in Reduced VAT Rate List: Latest Updates
RWANDA
SAUDI ARABIA
SPAIN
SWITZERLAND
UKRAINE
UNITED ARAB EMIRATES
- FTA SWIFT clarification: Do regular taxpayers (i.e. non-financial institutions) have to issue self-invoices for imported services?
- OECD Endorses UAE Free Zone Regime as Non-Harmful for Global Businesses and Investors
- UAE Financial Institutions Allowed Input VAT Recovery Using SWIFT Messages: FTA Clarification
UNITED KINGDOM
- Hanlon case: VAT Civil Evasion Penalty Appeal Decision
- HMRC Official Statistics – VAT gap estimates – Second estimate of the VAT gap (tax year 2022 to 2023)
- HMRC Policy paper: Interest harmonisation and penalties for late submission and late payment of tax
- Increasing of the VAT registration threshold from £85,000 to £90,000
- UK Court Rules Against Morrisons in Tax Dispute Over Snack Bars
- Understanding the Option to Tax
- Understanding the VAT Domestic Reverse Charge for Building and Construction Services
WORLD
ZAMBIA
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