Kenya Kenya High Court dismisses petitions challenging imposition of VAT on exported services 14 February 2023
European UnionPoland Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’. 02 February 2023
Ghana Ghana enacts various amendments to tax laws introduced in the 2023 Budget Statement 14 January 2023
Spain A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023 05 January 2023
Germany Waiver of head physician’s right for future private liquidation subject to VAT 02 January 2023
Saudi Arabia Proposed amendment to the provisions of Article 33 of the VAT Implementing Regulations 21 December 2022
Spain Changes in Spanish use and enjoyment rules, will only apply to services that are exempt from VAT (B2B) 14 December 2022