European UnionFrance Flashback on ECJ Cases – C-624/10 (Commission v France) – National laws requiring a tax representative to be appointed by a foreign seller or service provider 20 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-111/14 (GST) – Fixed Establishment and the liability to pay VAT 20 August 2021
European Union Roadtrip through ECJ Cases – Focus on ”VAT liability shifted to the customer in case of immovable property and related works” (art. 199(1) of EU VAT Dir. 2006/112/EC 20 August 2021
Italy Reverse charge for the service rendered in Italy by a business in another EU country 20 August 2021
European UnionHungary Flashback on ECJ Cases – C-564/15 (Farkas) – Undue payment of VAT. Purchaser must be able to adress his application for reimbursement to the tax authority directly in case of insolvency of the seller. 20 August 2021
European UnionSpain Flashback on ECJ Cases – C-125/12 (Promociones y Construcciones BJ 200) – Sale in the context of insolvency proceedings before liquidation proceedings is also public sale 20 August 2021
Ecuador Ecuador Establishes 100% VAT Withholding Requirements for Government Entities and Universities 19 August 2021
United Kingdom HMRC Guidance: Check when you can account for import VAT on your VAT Return 16 August 2021
Italy Italian Revenue Agency Issues Release on Tax Payment Deadline Extension to 15 September 13 August 2021
European UnionGermany Flashback on ECJ Cases C-454/98 (Schmeink & Cofreth and Strobel) – Member States’ obligation to allow revision of incorrectly invoiced VAT – Conditions – Good faith drafter of invoice 13 August 2021
Germany European Commission Proposes to Authorize Germany to Apply Reverse Charge Mechanism to Trading of Emission Allowances 05 August 2021
Cyprus Cyprus Provides Further Details on Program for Outstanding Tax Debts as Extended for Taxpayers Impacted by COVID-19 04 August 2021
Hungary European Commission proposes to prolong a special measure regarding the person liable for payment of VAT in case of liquidation/insolvency 03 August 2021
Singapore IRAS e-Tax Guide GST: Guide on Exemption of Investment Precious Metals (IPM) (Fifteenth Edition) 03 August 2021
Italy Deadline for VAT payments postponed till Sept 15, 2021 that expire from 30 June to 31 August 2021, without surcharge. 29 July 2021
Cyprus COVID-19: Extension of the deferral of VAT payments for periods ending on 31 Mar 2021, 30 Apr 2021 and 31 May 2021 28 July 2021
BulgariaEuropean Union ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Questions – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT 26 July 2021
United Kingdom Isle of Man Notes Penalties for Failing to Pay Deferred VAT Liabilities or Agree to Payment Plan 19 July 2021
Paraguay Paraguay Provides Withholding VAT Rate Applicable by Exporters Acquiring Transportation Services for Agricultural Products 18 July 2021
European Union EU VAT Committee: VAT aspects of centralised clearance for customs upon importation – Overview per Member State of Postponed Accounting & Deferred Payment 17 July 2021
Belgium COVID-19: Payment plan from 12, 24, 36 or 50 months for companies with payment difficulties 10 July 2021
Ukraine How to correct errors in columns 6 or 7 of the MO on receiving services from a non-resident in the customs territory of Ukraine? 08 July 2021