Italy Deadline VAT payment extended from June 30, 2021 to July 20, 2021 for certain taxpayers 04 July 2021
Guatemala New online compliance system for VAT withholding to be introduced as from July 2021 03 July 2021
United Kingdom HMRC: Top tips to help you complete your supplementary declarations on time when importing goods 19 June 2021
United Kingdom Finance Act 2021 published: temporary VAT rate of 5% for hospitality, etc, MTD, E-Commerce, … 15 June 2021
European UnionUnited Kingdom Information for EU exporters and carriers regarding the optional deferral of UK import formalities 11 June 2021
Italy Ruling #393/2021: Refund procedure in case of incorrect application of Reverse Charge mechanism 08 June 2021
European Union Commentary to ECJ C-931/19 (Titanium) – Can an immovable property for itself be a fixed establishment in VAT? 04 June 2021
AustriaEuropean Union ECJ C-931/19 (Titanium) – Judgment – No fixed establishment if the owner of the property does not have his own staff 03 June 2021
Cyprus Personal Liability of Officers of a company for the payment of VAT owed by a Company 01 June 2021
Portugal Portugal clarifies VAT rules related to non-resident taxable persons – acquiror may be liable to pay the VAT 27 May 2021
BulgariaEuropean Union CJEU Holds Bulgaria May Impose Default Interest in Relation to Joint and Several Liability for VAT Obligations 26 May 2021
BulgariaEuropean Union ECJ C-4/20 (ALTI)- Decision – Default interest also due by a person jointly liable to pay VAT 20 May 2021