Spain The burofax is a valid means to prove that payment has been claimed from the debtor and to be able to recover the uncollected VAT 11 months ago
India ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A 11 months ago
European Union Upcoming Deadline for EU Companies Reclaiming VAT on Foreign Invoices/Supplies 11 months ago
Italy Ruling 431: VAT and the potential adjustment of deductions when assets are removed from a business and subsequently transformed into a simple partnership 11 months ago
Netherlands Occupancy of building per independent apartment: notional turnover is not included in pro rata calculation 11 months ago
Italy Potential adjustments when assets are removed from a business and converted into a simple partnership 11 months ago
Italy Ruling 431: Transformation of a company into a simple partnership and the subsequent adjustment of the VAT deduction related to the assets removed 11 months ago
United Kingdom FTT: KONSTRUCT RECRUITMENT LIMITED – input tax – denial of right to deduct on ground that knew or should have known that transactions were part of fraud by others 11 months ago
Italy Supreme Court: Old VAT input VAT restriction for truffles purchased from occasional gatherers is unlawful 11 months ago
Netherlands No VAT deduction for false sales invoices and partially missing purchase invoices 12 months ago
Poland Ruling: No right to deduct VAT from expenses for the bicycle track construction project 12 months ago
New Zealand New Zealand Tax Agency Issues Decision Clarifying Requirements for GST Input Deductions, Taxable Activity 12 months ago
Italy VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court? 12 months ago
Italy Ruling 426: Mere possession of an invoice does not legitimize the right to deduct the VAT indicated on it, which must be consistent with the underlying transaction 12 months ago
European Union Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t. 12 months ago