BulgariaUncategorized Bulgaria VAT aspects of B2C electronically supplied services – NRA letter published 19 December 2017
BulgariaUncategorized Bulgaria Letter on VAT aspects of supplies of goods to call-off stock 19 December 2017
BulgariaUncategorized Bulgaria Deduction of input VAT on purchase of specialized vehicle – NRA letter published 19 December 2017
Uncategorized Baumgarten sports & more. Reference for a preliminary ruling. Sports management agency. Pre-finance VAT. Bundesfinanzhof 19 December 2017
Uncategorized Nestrade. Reference for a preliminary ruling. Allow a VAT refund after a decision refusing VAT refund. Audiencia Nacional 19 December 2017
LuxembourgUncategorized Luxembourg: Three VAT Jingles Not To Miss Before Year-End – KPMG Luxembourg 19 December 2017
Uncategorized Greece Amendments to VAT Code, Customs Code, Procedural Tax Code/Public Revenues Collection Code, Customs Code and road tax laws 19 December 2017
European UnionUncategorized Recommendations to complement the ongoing modernisation of the EU VAT System. European Commission 19 December 2017
Uncategorized better-cooperation-needed-to-improve-tax-and-vat-collection-in-the-eu-commission-publishes-recommendations 19 December 2017
Uncategorized Operating deposit accounts is a supply of services to depositors: ING Intermediate Holdings Ltd [2017] EWCA Civ 2111 19 December 2017
European UnionUncategorized VAT COLLECTION and CONTROL – European Commission publishes reports on the efficiency of cooperation between tax administrations 19 December 2017
Uncategorized OECD guidance – By itself, treatment under VAT/GST is irrelevant for the purposes of the interpretation and application of the definition of permanent establishment in the Convention; when applying that definition, one should not, therefore, draw any inference from the treatment of a foreign enterprise for VAT/GST purposes, including from the fact that a foreign enterprise has registered for VAT/GST purposes. 19 December 2017
BulgariaUncategorized Bulgaria: Changes in VAT. One of the changes is that per January 1, 2018, the VAT filing will only be electronic. 18 December 2017
NorwayUncategorized Norway will probably delay the implementation of mandatory SAF-T files until at least 2019 18 December 2017
Uncategorized Spain – SII and monthly data reconciliation. An advisable simple routine 18 December 2017
ItalyUncategorized The Italian standard VAT rate will increase from 22% to 24.2% from 1 January 2019 18 December 2017
MaltaUncategorized Malta to make event betting VAT-free | iGaming Business – iGaming Business 16 December 2017