AustraliaCanadaDenmarkDominican RepublicGermanyPhilippinesPolandSwitzerland KPMG Week in Tax: 14 – 18 August 2023 11 months ago
Denmark Interest on Corrections of VAT and Excise Duties for Past Periods Effective 1 July 2023 11 months ago
Denmark Interest allowance – Interruption of the payment deadline for negative VAT – Risk of tax loss 11 months ago
Denmark Requirements for digital standard bookkeeping systems – No mandate for sending/receiving E-Invoices 12 months ago
Denmark Case: Construction for another’s account – time of agreement – time of construction 12 months ago
Denmark Proposal to allow Denmark to deviate from article 75: flat-rate scheme for the private use of light goods vehicles 12 months ago
Denmark Denmark SAF-T: Businesses obliged to use certified accounting software able to produce and receive e-invoices 12 months ago
DenmarkEuropean Union Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities and assessed in the same way as VAT 12 months ago
DenmarkEuropean Union Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned 23 July 2023
BelgiumDenmarkIsraelNorwayOmanSpainSwedenSwitzerland Global VAT Guide: July 2023 VAT Updates 19 July 2023
Denmark New regulations implemented on the imposition of interest by Tax Authorities for late VAT payments 18 July 2023
Denmark Deposits from Members of an Owners’ Association to A considered consideration for the provided VAT liability benefits 09 July 2023
Denmark Section 12 of the VAT Act – Section 39 of the Customs Act – duty to pay import VAT of goods which had been evaded to Customs Supervisory 09 July 2023
Denmark Draft administrative guidance: Production levies charged by producers such as dairies and slaughterhouses must be included in the VAT base 09 July 2023
Denmark Exemption from VAT and taxes of mineral oil products used on board drilling rigs, which are in port in accordance with the provisions of ships in foreign hazard – allowance of energy tax of mineral oil products used for electricity generation 30 June 2023
Denmark Order on the preliminary calculation on a company’s purchases that can be included in the input tax 29 June 2023