Belgium Belgian Parliament Considering Tax Payment Extensions in Response to Energy Crisis 25 October 2022
Spain Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism 17 October 2022
European Union Comments on ECJ C-1/21: Liability for VAT debts legal entity not in conflict with EU law 17 October 2022
European Union Comments on ECJ C-1/21: In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts 14 October 2022
Norway Budget 2023 Proposal – Electric vehicles subject to VAT, electronic news services, …. 13 October 2022
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Judgment – A Member State can impose its own rules with regard to joint and several liability (in well defined cases) 13 October 2022
Italy Ruling 499: IT services related to the management of a securities trading platform – Reverse charge 13 October 2022
United Kingdom Impact assessment – VAT deferral new payment scheme – screening equality impact assessment 13 October 2022
European UnionGermany Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad 10 October 2022
Netherlands Extension of payment break included in decision emergency measures corona crisis 05 October 2022
Czech Republic Reverse charge regime for the supply of selected commodities (mobile phones, video game consoles or metals) 30 September 2022
Austria No reverse charge mechanism in the case of rental revenues of foreign property owners 30 September 2022
United Kingdom BMW Shipping Agents Ltd – FTT – Import – Whether taxpayer is the Declarant and liable to import VAT 29 September 2022
European UnionSlovenia ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice 29 September 2022
European Union ECJ: Joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States 28 September 2022
Ireland Irish Revenue Updates Guidelines for Installment Arrangements Including Extended Time Frame to 60 Months for COVID-19 28 September 2022
European Union Comments on ECJ C-378/21 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment 27 September 2022
Angola General Tax Administration (AGT) has recently made available the option to pay the VAT in installments 27 September 2022
France 5% fine for failure to reverse charge the VAT (when the taxpayer is authorized to deduct it) is constitutional 26 September 2022