Egypt Egypt will refund VAT to non-resident visitors in Sharm El-Sheikh in tandem with COP27 07 November 2022
European Union Comments on ECJ C-397/21: ECJ ruled that it will be possible to recover unduly paid VAT ex officio 06 November 2022
European Union Comments on ECJ C-397/21: Direct claim in VAT and interest on arrears 02 November 2022
Germany Sixth Regulation on the Amendment of Tax Regulations (Proof IC Supply & Refund, OSS) 02 November 2022
United Arab Emirates Federal Tax Authority refunds tax incurred on building and operating mosques 01 November 2022
United Kingdom Supreme Court: NHS Lothian Health Board – Fleming claim for the repayment of input VAT 01 November 2022
Turkey Turkey Amends Various VAT Refund Procedures, Reverse Charge Mechanism for Iron and Steel Products 28 October 2022
Dominican Republic Internal Revenue Provides Guidance on VAT Refund or Compensation for Exporters 27 October 2022
Turkey Türkiye Amends Various VAT Refund Procedures, Reverse Charge Mechanism for Iron and Steel Products 27 October 2022
United Arab Emirates Refund of Input Tax Incurred on the Construction and Operation of Mosques 27 October 2022
India Date of Filing Refund Application on GST Portal shall be Treated as ‘Date of Filing’ 25 October 2022
European Union Comments on C-397/21: Erroneously charged VAT is not deductible and must be credited. But what if the supplier has vanished? 21 October 2022
France French Court Confirms Mutual Assistance Convention Qualifies for Purpose of Statute of Limitations for Recovery of Taxes 21 October 2022
Germany BFH to voluntarily pay an advance payment of VAT from the previous year before it is due within the short period of time 21 October 2022
United Kingdom UK Chancellor of the Exchequer Brings Forward Medium-Term Fiscal Plan Measures 19 October 2022
DenmarkEuropean Union ECJ C-573/22 (Foreningen C and Others) – Questions – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded 19 October 2022
United Kingdom UK Mini Budget Reversal: scrapping of VAT free shopping scheme an unfortunate loss 18 October 2022
United Kingdom HMRC Guidance: Refunds of UK VAT for non-UK businesses (VAT Notice 723A) 18 October 2022
European Union Comments on ECJ C-397/21: Hungary must repay unduly paid VAT to insolvent service provider 17 October 2022
United States California: Retailer that Erroneously Collected Tax from Out-of-State Customers Must Remit to State 14 October 2022