Top 10 Most viewed articles on www.vatupdate.com July 2020 & in 2020 year-to-date

Source www.vatupdate.com

TOP 10 Most visited pages on www.vatupdate.com

July 2020

1. Ireland cuts VAT rate from 23 to 21%
2. EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
3. HMRC Guidance – VAT: reduced rate for hospitality, holiday accommodation and attractions
4. European Commission issued Package for fair and simple taxation – VAT priorities ….. have a look!!
5. Court decision: Warehousing services by a Polish entity for the account of a Portguese entity leads to a Fixed EstablishmentECJ case C-146/19 (SCT) – Judgment – Reduction taxable amount, definitive non-payment, failure by vendor to take proper steps
6. UK reduces VAT on hospitality (food & non-alcoholic drinks) and tourism (accomodation & attractions) to 5% as of July 16, 2020 till Jan 12, 2021
7. ECJ C-231/19 – BlackRock Investment Management (UK) Ltd – Judgment – VAT treatment of management services outside scope of the exemption
8. ECJ C-215/19 (Veronsaajien oikeudenvalvontayksikkö – A Oy) – Judgment – Colocation services are not “real estate related” services
9. ECJ – C-835/18 Terracult – Judgment – Correction of invoices for purchases subject to reverse charge after the assessment became final
10. DAC6 deferral – overview of countries who already deferred deadline for reporting (Status July 20)

 

TOP 10 Most visited pages on www.vatupdate.com in 2020 year-to-date

1. Germany – Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent between July 1 and Dec 31, 2020
2. Ireland cuts VAT rate from 23 to 21%
3. How does the Coronavirus impact the VAT/GST world?
4. EU: In which countries do UK entities have to appoint a fiscal representative after the Brexit?
5. Updated guidance on EC Sales Listing submission following Quick Fix for Call Off Stock
6. EU VAT – Implementation of the EU VAT Quick Fixes – Status update Jan 2, 2020
7. HMRC Guidance – VAT: reduced rate for hospitality, holiday accommodation and attractions
8. ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT
9. ECJ case C-43/19 (Vodafone Portugal) – Judgment – Termination fees subject to VAT?
10. VAT Directive 2006/112/EC effective as of Jan 1, 2020