European Union European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise 11 December 2020
United Kingdom VAT and customs for goods sent from abroad bought online, bought abroad and sent back to the UK or received as a gift 26 November 2020
Germany BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods 19 November 2020
China Catalogue of technologies subject to export restrictions and prohibitions updated 08 November 2020
Czech Republic Who is liable to pay VAT upon imports – the declarant, or the goods‘ owner? 05 November 2020
Croatia Draft Bill on Amendments to the VAT law: Postponed accounting for importation via the VAT return, threshold to apply VAT cash accounting method increased 05 November 2020
Croatia Postponed accounting for importation via the VAT return was extended until the end of 2020 05 November 2020
European Union New digital tool for determining customs duties, rules of origin, labelling rules, certification requirements, technical standards, environmental rules, etc. for both export and import companies 22 October 2020
Chile Tax treatment of dividend payments through the transfer of Immovable Property 11 September 2020
United Kingdom Prepare to import goods from the EU to Great Britain from 1 January 2021 07 September 2020
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – AG Opinion – VAT on conversion of perpetual usufruct into a right of ownership 04 September 2020
European UnionRomania ECJ C-242/19 (CHEP Equipment Pooling) – Judgment – Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is unjustified 11 June 2020
AustriaEuropean Union ECJ Case C-628/16 (Kreuzmayr ) – Judgment – Chain supplies: Which supply is zero-rated? 22 March 2018
European Union ECJ C-446/13 (Fonderie 2A) – Judgment – Place of supply of goods; work on goods 03 October 2014