Below you will find all items we published in the past week.
If you would like to receive these updates automatically in your mailbox, please subscribe HERE.
_______________________________
_______________________________
EUROPE
- Customs procedures for moving goods between Ireland and Northern Ireland in a no-deal Brexit
- ECJ C-211/18 (IDEALMED III – Serviços de Saúde, S.A. vs PT) – VAT exemption for private hospital
- ECJ C‑573/18 and C‑574/18 (C GmbH & Co. KG) – Judgment – Subsidy linked to price; Payments not covering full purchase price; Payments…
- ECJ C-621/19 (Weindel Logistik Service) – Questions – Import VAT recovery only for owners of goods?
- ECJ/CJEU cases – Period Oct 9 – Nov 7, 2019
- EU event: VAT in the Digital Age
- Exporting excise goods to the EU in a no-deal Brexit
- Implementation of Quick Fixes – Status in the EU Member States (Status Oct 8, 2019)
- Moving excise goods from Ireland to Northern Ireland in a no-deal Brexit
- Non-established taxable persons VAT refunds procedure and ECJ
- October infringements package: key decisions
- Quick Fixes – Intra-Community Supplies – VAT number of your client becomes a material condition
- Report: EU Value-Added Tax System Fraud Funding Terrorism
- Request for a preliminary ruling to the CJEU on company cars to employees
- Services related to the operation of ATMs not exempt from VAT
- The future of cross-border delivery
- VAT Mini One Stop Shop (MOSS) boosts VAT revenue collection
- France budget marketplace VAT obligations
- French Tax Administration clarified the VAT treatment of Initial Coin Offerings (ICO)
- Indirect tax measures in finance bill for 2020
- Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)
- UK Companies Submitting VAT Refunds to France
- Suspension of VAT for building activities for 3 years, a reduction of the VAT rate to 13% (reduced rate) for baby products and safety helmets
- The New Era in Greece’s Tax System
- Italy marketplace reporting obligation
- Supreme Court clarifies liability for omitted payment of import VAT
- VAT amendments; action steps before 1 January 2020 effective date
- As of the 1 December 2019, non-EU companies can no longer be the ‘exporter’
- VAT on the construction costs of new-build homes with solar panels partially deductible
- Polish VAT news
- Split payment mechanism: Will foreign companies registered in Poland for VAT have to open a Polish bank account?
- Portugal: Changes to various tax codes
- Portugal’s New Invoicing and E-Archiving Rules Published but Uncertainty Remains
- New fiscal measures: VAT regime, modified when delivering goods, including for the settlement of debts
- Romania Gazettes Law Amending VAT Registration Procedures
- VAT split payment mechanism to become optional
- Public consultation on Quick Fixes
- VAT treatment of the supply of power in charging points for electric cars
- ‘Intention’ – The Euro Beer case
- Apportionment and best judgement – The Homsub case
- Aria Technology takes £750k VAT fraud case to Court of Appeal
- Check temporary import tariff rates after a no-deal Brexit
- Church wins appeal on zero VAT rating for annex
- Claim VAT refunds after Brexit if you’re an EU business
- Extent of welfare exemption – The Lilias Graham Trust case
- Eynsham Cricket Club (ECC) case: services for the construction of a cricket pavilion, zero-rated?
- HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal
- Importing standard goods using transitional simplified procedures
- Is a third Brexit extension on the cards?
- Letters on no deal Brexit advice for businesses trading with the EU
- MTD For VAT: Lessons and Reminders for ‘Second Stage’ Filers
- Office of Tax Simplification: evaluation update on VAT review
- Pay VAT when you sell digital services to UK customers after Brexit
- Temporary tariff regime updated
- The Customs Tariff (Establishment) (EU Exit) Regulations
- UK trade agreements with non-EU countries in a no-deal Brexit
- VAT registrations now possible for EU businesses in advance of No-Deal Brexit
- What’s a TOGC (and what’s not)? – The General Distribution Storage case
_______________________________
MIDDLE EAST
- Bahrain Opens Up VAT Registration for Smaller Businesses
- VAT on International Transportation in Bahrain
- FTA updates Clarifications user guide
- New guidance on importations and transfers of going concerns
- UAE issues updated guidance on VAT refunds for business visitors
_______________________________
AFRICA
- Buhari exempts firms with N25m turnover from VAT
- Communication Tax could overburden consumers – Experts
- IMF endorses VAT increase, says it will cushion declining oil revenue
- Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase
- VAT collection still at 0.2% – FG
_______________________________
AMERICAS
- Newly proposed GST/HST rules for cryptocurrencies
- SLFI Group — Federal Court Of Appeal Confirms That Funds May Unbundle And Outsource Fund Managers’ Exempt Financial Services
- A state-by-state guide to sales tax on candy (just in time for Halloween)
- Indirect tax developments in Illinois, Kansas, Maine, Maryland, Minnesota, North Dakota, Texas and Wisconsin
- Massachusetts cookie law likely to crumble
- Safeguarding Your SAP S/4HANA Transition from Sales Tax
- The 3 most impactful sales tax nexus laws of 2019: California, New York, and Texas
- You can’t pay Ohio taxes with bitcoin … for now
_______________________________
ASIA-PACIFIC
- Australia extends GST to foreign hotel platforms
- Australia Tax Agency Seeks Comments on Compliance Guideline for GST Apportionment of Financial Supplies Acquisitions
- GST at settlement – a guide for purchasers and their representatives
- China MOF Announces Increased VAT Deduction for Service Industry
- Refund of uncredited period-end VAT
- A2ZTaxCorp Weekly GST Communique dated October 07, 2019
- Big-bang GST rate reduction unlikely for this fiscal year
- Different types of Audits/Reviews under GST
- Government orders biggest review of GST since its launch
- GST refunds denied to MNC back offices
- No Sales Tax or Service Tax on supplies made by clubs to their members
- Ocean freight IGST: Importers move Delhi and Mumbai high courts
- Taxman demands GST on brands, logos