BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – AG Opinion – ECJ not competent to answer questions about joint and several liability 02 June 2022
Poland Polish Supreme Court sent a question to ECJ: Is a company liable to VAT if an employee issued false invoices? 30 May 2022
European Union Comments on ECJ C-714/20: Indirect Customs Representative: No Joint and Several Liability for Import VAT 27 May 2022
European Union Roadtrip though ECJ Cases – Focus on “Liability to pay VAT upon Importation” (Art. 201) 27 May 2022
Norway Purchase of services from foreign subcontractors in the management of mutual funds 26 May 2022
India No GST payable by Indian importer on reverse charge on ocean freight paid by foreign seller 25 May 2022
European Union Comments on ECJ C-714/20: Indirect customs representative not jointly and severally liable for import VAT 24 May 2022
United Kingdom HMRC Policy paper: Revenue and Customs Brief 9 (2022): VAT domestic reverse charge for mobile phones and computer chips 20 May 2022
European Union Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods 19 May 2022
India Reverse charge GST on foreign crypto platforms; here is what industry insiders have to say 19 May 2022
Ireland Updated guidance: Importer (i.e. the consignee) is obliged to account for Postponed Accounting and not the importer’s representative 18 May 2022
United Kingdom HMRC Guidance: Complete your VAT Return to account for import VAT – Problem with April 2022 postponed VAT statements has now been fixed 18 May 2022
European Union Comments on ECJ C-714/20: The indirect customs representative is not jointly and severally liable with the importer for the payment of the import VAT 16 May 2022
European Union Comments on ECJ C-714/20 – Indirect customs representative liable for customs duties not for import VAT 16 May 2022
European UnionSlovenia ECJ C-235/21 (RAIFFEISEN LEASING) – AG Opinion – A written contract may exceptionally be regarded as an invoice 12 May 2022
European UnionItaly ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT 12 May 2022
European Union European Parliament Approves Proposed Extension of VAT Reverse Charge and Quick Reaction Mechanisms 11 May 2022
India CESTAT set asides Denial to avail CENVAT Credit on Service Tax paid during GST regime under Reverse Charge Mechanism 11 May 2022
European Union European Parliament Approves Proposed Extension of VAT Reverse Charge and Quick Reaction Mechanisms 11 May 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-550/14 (Envirotec Denmark) – Art. 198(2) applies to of ingots resulting from an accidental, gross fusion of various gold-containing metal scrap materials 10 May 2022
India Reimbursement of Salary based on Cost to Cost without any Profit element cannot attract TDS Liability u/s 195: ITAT 09 May 2022