What happened on September 13 in the world?
15000 VAT experts follow VATupdate.com on LinkedIn … and you?
Join Our VAT Discussion Forum on WhatsApp – Explore, Learn, and Connect!
Headlines September 13, 2024
- ECJ C-243/23 (Drebers) – Judgment – Extended Adjustment Period for Immovable Property Works
- ECJ C-429/23 (NARE-BG) – Judgment – No Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- ECJ C-248/23 (Novo Nordisk) – Judgment – Reduction taxable amount on ex lege payments to the State health insurance agency
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – Judgment – Split payment: Separate VAT account may be used only for limited purposes
- France – Estimated VAT Shortfall: €6-10 Billion Due to Reporting Errors
- Spain – Significant Progress: European Commission Approves Mandatory B2B Electronic Invoicing in Spain
- EU, pushed by Germany, prepares to abolish 150 EUR duty-free threshold for low-value products
- VATupdate Weekly Newsletter Week 36 2024
- NEW – EU Country Overviews
- E-Invoicing
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in August 2024
- E-Invoicing & E-Reporting developments in the news in week 36/2024
- E-Invoicing heatmap for Europe
- Collection of E-Invoicing Guides – Worldwide
- ECJ
- ECJ VAT Cases decided in 2024
- Agenda of the ECJ VAT cases – 10 Judgments, 2 AG Opinions will be issued before October 4, 2024
- This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced
- 1033 ECJ VAT Cases are now available on www.VATupdate.com
- 1033 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
- VAT Rates
- E-Commerce
Austria
- Administrative Court Decision on Distance Selling VAT Regulation in Member States
- Administrative Court Decision: Location of Delivery under Article 33(2) MwStSystRL (Case Ro 2022/15/0002)
- Dismissal of Y Ltd.’s VAT appeal in Vienna: Implications for German Eyewear Group’s Operations
- Interpretation of Import VAT Law: Case Ro 2022/15/0002 Decision of Administrative Court
- Judgment by Administrative Court of Austria on Import VAT Liability – Case Ro 2022/15/0002
Azerbaijan
- Azerbaijan Cabinet Grants VAT Exemption for 136 Fixed Asset Imports
- Azerbaijan’s VAT Exemption for Leased Assets Imports: What You Need to Know
Belgium
Bulgaria
Canada
Chile
Colombia
Congo
- DR Congo to Implement Mandatory VAT E-Invoicing and Fiscal Devices in 2024
- Measures to Reduce Cost of Living in DRC: Taxes Eliminated, Prices Expected to Drop
Croatia
Cyprus
Denmark
- Denmark Introduces New Requirements for Digital Accounting Systems: Digital Booking Systems, e-invoicing & SAF-T
- Denmark: Digital Bookkeeping
- Dispute over Input Tax Deduction and Operating Expenses: Case
- Online Marketplace for Donated Goods: Tax Exemption and Competition Considerations
ECJ
- ECJ C-573/22 (Foreningen C and Others) – AG Opinion – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
- ECJ C-243/23 (Drebers) – Judgment – Extended Adjustment Period for Immovable Property Works
- ECJ C-73/23 (Chaudfontaine Loisirs) – Judgment – Differential VAT Treatment for Offline and Online Gambling
- ECJ C-741/22 (Casino de Spa and Others) – Judgment – VAT Directive and Neutrality in Gambling Differentiation
- ECJ C-429/23 (NARE-BG) – Judgment – No Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- Agenda of the ECJ VAT cases on Sept 12, 2024 – 6 Judgments, 1 AG Opinion
- Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only
- ECJ Customs C-500/24 ( Grupo Massimo Dutti) – Questions – EU Court to Rule on Sale-for-Export Case in Textile Industry (Customs value)
- ECJ C-248/23 (Novo Nordisk) – Judgment – Reduction taxable amount on ex lege payments to the State health insurance agency
- ECJ C-709/22 (Syndyk Masy Upadlosci A) – Judgment – Split payment: Separate VAT account may be used only for limited purposes
Egypt
- Egyptian Tax Authority’s Tax Facilitation Package: Building Trust and Compliance in Tax System.
- Egyptian Tax Reconciliation: Policies to Support Exporting Food Industries – Yasser Sabahi, Deputy Minister of Finance
European Union
- EU – New VAT Regulatory Framework for Suppliers of Live Virtual Events
- EU Packaging Directive: Stricter Rules for Sustainable Packaging and Recycling by 2030
- EU, pushed by Germany, prepares to abolish 150 EUR duty-free threshold for low-value products
- Transitioning to Actual Emissions Data: Key Updates on CBAM Reporting Requirements
France
- Comarch Certified as a PDP for e-Invoicing in France
- Estimated VAT Shortfall: €6-10 Billion Due to Reporting Errors
- New Caledonia’s 11% VAT on Digital Services for Non-Resident Providers: Obligations and Thresholds
- VAT Credit, Refund, and Formalities: Lessons from the ’39 Promenade’ Case
Germany
Ghana
Greece
- Criminal Organization Dismantled for VAT Fraud in Cross-Border Operation by Financial Police Directorate
- EPPO Investigation Uncovers €30 Million VAT Fraud Scheme in Greece
Guatemala
India
- Clarification on Tax Treatment of Indian Advertising Agencies Servicing Foreign Clients under GST
- E-invoicing for Foreign Tourists: Simplifying GST Refunds and Reducing Tax Evasion
- E-invoicing to help foreign tourists claim GST refunds
- Everything that you need to know about GSTR 8
- GST Council Exempts Foreign Airlines From Import Services GST in 54th Meeting Decision
- GST Council Recommends Rate Rationalization and Clarification on Place of Supply for Advertising Services
- Indirect Tax Newsletter – September 2024 Edition
- ITC Protection for Bona Fide Recipients: Gauhati HC Ruling on Reversal Requirement
- Key Highlights of 54th GST Council Meeting: Changes in Tax Rates and Relief Measures
- No clarity on GST on services imports
- No GST on Personal Guarantees by Managing Director: Kerala High Court Ruling
- Telangana HC Upholds Principles of Natural Justice in Blocking ITC under Rule 86A of CGST Rules
Italy
- Access to the cross-border VAT exemption scheme based on turnover
- Italian Supreme Court Rules Against VAT Penalties for Non-Operational Companies Based on Actual Activity
- Italian Supreme Court: Excise Taxes on Electricity Included in VAT Base if Passed to Consumers
- Tax Agency Clarifies Quarterly VAT Credit Transfer in Consolidated Tax
- Taxation of Waste Management Fees: VAT Treatment of Equitable Components – Company Inquiry
- Transfer of Quarterly VAT Credit to Tax Consolidation: Legal Framework and Operational Procedures
- Transferee bears burden of proving good faith
- VAT Treatment for Donation of Goods to Public Administration in Country Y by Company ALFA
Kenya
- Kenya Extends Tax Amnesty Period to 2025 and Introduces New Amendments for Taxpayers
- KRA secures KES1-billion victory in VAT fraud case against China Communications Construction Company Ltd
- Treasury CS John Mbadi Announces VAT will be reduced from 16% to 14%
Lithuania
Luxembourg
Moldova
Montenegro
Nepal
Netherlands
- AG Supreme Court: Tax Deduction Denied for Car Purchase by Law Firm Member
- Answering Parliamentary Questions on VAT Refund for Consumers
- Application of zero rate for VAT in relation to export of horse – Court Decision
- No participation in intra-Community VAT fraud by car dealership
- Proposed Changes to VAT on Real Estate Services: Impact and Implementation Challenges
- Request for Reduction of Tax Interest for VAT
- Serious Consequences of VAT Increase on News Media Accessibility and Employment
- Unjustly levied VAT leads to interest compensation: Court ruling
Nigeria
Pakistan
Philippines
Poland
- Annual VAT correction – what to remember?
- Expansion of Small Enterprise VAT exemption to other EU countries: implications for Polish microbusinesses
- Government to exempt some companies from VAT tax in new EU directive implementation
- Improving Air Quality through Expert Networks: VAT Exemption Interpretation
- Mandatory B2B Electronic Invoicing as of February 2026
- New Interpretation on VAT Deduction for Road Reconstruction Invoices
- No More Cash Register Integration with Payment Terminals by 2024
- Simplified VAT Law for Small Businesses in the EU – Effective 10.09.2024
- The Ministry is preparing changes to VAT rates – there is a project
- Understanding the Role of Transport Organizer in Chain Transactions: VAT Implications and Legal Considerations
- VAT exemption for small businesses across the EU – the government has adopted the project
- VAT Support for Military Industry Companies: Regulations, Exemptions, and Refunds Explained
Romania
Russia
Rwanda
Saudi Arabia
- Saudi Arabia announces new fee rules on customs services
- Saudi Arabia Sets Criteria for 15th Wave of E-Invoicing Integration Starting March 1, 2025
- Saudi Arabia’s ZATCA Sets Guidelines for Taxpayers to Meet Phase 2 Fifteenth Wave Requirements
- ZATCA Proposes Amendments to VAT Implementation Regulations in Saudi Arabia
Singapore
South Africa
Spain
- Data in control and the future of VAT compliance. A Spanish case: Voluntary SII vs homologated invoicing software
- Devil in the detail? Spain introduces simplified process for rectifying VAT returns
- Significant Progress: European Commission Approves Mandatory B2B Electronic Invoicing in Spain
- Spain’s VAT Restrictions on Business Expenses: CJEU to Decide on EU Law Compliance
- Updates and New Technical Document for VeriFactu Fiscalization in Spain by Nikolina Basić
Sweden
- Legal Case: Horse racing competition deemed economic activity by Supreme Administrative Court.
- Legal Decision on Taxation of Horse Racing Activities: Case Study and Implications for VAT
Taiwan
- Correct Reporting of Business Tax to Avoid Inspection Troubles: Tips from Tax Office
- Important Reminder on Tax Regulations for Mid-Autumn Festival Gifts to Clients or Employees
Turkey
- Draft Communiqué on Amendments to the Communiqué on General Application of Value Added Tax
- Proposed Changes to VAT Law: Draft Regulation by Revenue Administration Presidency
Ukraine
- BEB continues to fight against fraudulent VAT: results of new investigation
- IMF proposes Ukraine to increase VAT by 2 percentage points: from 20% to 22%
- Mandatory VAT Registration for General Taxpayers and the Fate of VAT Payers Registration
- New VAT declaration form analysis: reviewing Order №400 by Ministry of Finance.
- Participation of VAT payer in complaint review on blocking VAT: how to proceed?
- Register for VAT during submission of change registration application: reminder from tax authorities.
United Kingdom
- Changes to VAT treatment of voluntary carbon credits effective from September 2024. Review terms now.
- Impact of VAT on Private School Fees: Challenges and Considerations for Schools in 2025
- Isle of Man Customs Launches Redesigned VAT Webpages for Easy Access and Navigation
- UK VAT Grouping Rules: Impact on Overseas Entities and Recent Legal Challenges
- Understanding VAT Invoices: Obligations, Exceptions, and Important Details
- Updated HMRC Manual: VAT Supply and Consideration Guidelines for Goods and Services Liability Determination
- VAT Exempt Investment Management: Funds Equivalent to UCITS – Recent Developments and Future Implications
- VAT Treatment of Telecom Plan Bundles: FTT Decision and Implications for Taxpayers
United States
Venezuela
Webinars / Events
World
- 15000 VAT experts follow VATupdate.com on LinkedIn … and you?
- Global VAT Guide: September 2024
- How to select your e-invoicing solution provider – in an overcrowded solution provider landscape
- International VAT Rate Round Up: September 2024
- VATupdate.com Daily Newsletter: September 11, 2024
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 newsletters
- VATupdate.com Daily Newsletter: September 11, 2024
- VATupdate.com Daily Newsletter: September 9, 2024
- VATupdate.com Daily Newsletter: September 7, 2024
- VATupdate.com Daily Newsletter: September 6, 2024
- VATupdate.com Daily Newsletter: September 4, 2024
- VATupdate.com Daily Newsletter: September 3, 2024
- VATupdate.com Daily Newsletter: August 31, 2024
- VATupdate.com Daily Newsletter: August 30, 2024
- VATupdate.com Daily Newsletter: August 28, 2024
- VATupdate.com Daily Newsletter: August 26, 2024
- VATupdate.com Daily Newsletter: August 23, 2024
- VATupdate.com Daily Newsletter: August 21, 2024
- VATupdate.com Daily Newsletter: August 22, 2024
