European Union Ecofin agreement on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means 07 December 2021
European Union Article Ben Terra of 10Y+ ago and still valid … ”Europe’s failing VAT system” 07 December 2021
European Union New rules on VAT rates offer Member States more flexibility while supporting the EU’s green, digital and public health priorities 07 December 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-259/12 (Rodopi-M 91) – Heavy Fine For Belated VAT Adjustments 07 December 2021
European Union Implementing regulation on treatment VAT repayments to non-taxable persons and to taxable persons for their exempt activities 06 December 2021
European Union European Commission adopts Implementing Regulation on the new rules on VAT scheme applicable to small businesses 06 December 2021
European UnionLatvia Latvia authorized to continue applying restriction on right to deduct VAT in relation to passenger cars 06 December 2021
European UnionHungary Proposal for Council Implementing Decision: Hungary to continue applying increased exemption threshold to small businesses 06 December 2021
BelgiumEuropean Union Proposal for Council Implementing Decision: Belgium to continue applying higher registration threshold to small businesses 06 December 2021
European Union VAT Rate Proposal to be discussed on the Ecofin meeting on Dec 7, 2021 – Draft Council Directive published 06 December 2021
European Union Importation of goods – How to avoid the prefinancing of VAT? Overview per EU country 06 December 2021
European Union Looking back @2021 #6: Intrastat: Major updates applicable as of Jan 1, 2022 06 December 2021
European UnionGermany Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established 04 December 2021
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion 03 December 2021
European Union VAT legislation in the European Union – VAT Directive and Implementing Regulation, VAT Laws of the EU Member States 03 December 2021
CyprusEuropean Union European Commission urges Cyprus to transpose new VAT e-commerce rules 03 December 2021
European UnionGermany European Commission urges Germany to allow for automated exchange of information related to call-off stock arrangements 03 December 2021
European Union VAT Gap: While gap continues to decrease, EU countries lost €134 billion in VAT revenues in 2019 02 December 2021
European Union Ecofin will discuss the VAT rate proposal in its meeting on Dec 7, 2021 02 December 2021
European Union Looking back @2021: #2 E-Commerce VAT Directive launched in the EU per July 1, 2021 02 December 2021
European Union Customs Risk Management Framework (CRMF) – Risk management system to exchange real-time information 01 December 2021
European Union Intrastat changes as from 2022: Nature of transaction codes & Harmonized System 30 November 2021