Netherlands Supreme Court: Where the purchaser’s identity is unknown, the reverse charge mechanism does not apply 12 May 2023
Czech Republic Sale of Land Treated as Sale of Goods for VAT Purposes; No Reverse Charge for Supplies of Moveable Items 12 May 2023
Poland Decree to reflect recent changes to the VAT law relating to reverse charge on VAT on gas and energy supplies 10 May 2023
Poland Loan between VAT Payers Subject to Capital Duty; VAT on Energy Supplies; EU Directive on Single-Use Plastics 10 May 2023
Poland Temporary Reverse Charge System for Gas, Energy and CO2 Emission Allowances from 1 April 2023 07 May 2023
India Whether GST is applicable under RCM on residential premises used as ‘guest-house’ for company employees 29 April 2023
Germany BMF: Tax liability according to § 14c UStG also possible if negative sales tax amounts are reported 27 April 2023
Spain Spanish court rules on the application of VAT reverse charge on the delivery of real estate taxed with real charges 26 April 2023
India Memorandum issued by the Government to deduct 4% TDS is not Ultra Vires to Tripura Sales Tax Act: Supreme Court 20 April 2023
Denmark Proposal to increase the possibility of combating cross-border VAT fraud in connection with e-commerce 18 April 2023
Poland Introduction of reverse charge on wholesale transaction related to gas, energy and CO2 emission allowances 17 April 2023
United Kingdom Form: Instruct your bank or building society to pay your VAT by Direct Debit 15 April 2023
Poland Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges 12 April 2023
Poland Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge 11 April 2023