Malta One-Time Concession on Administrative Penalties for Failure to File Recapitulative Statements for VAT 11 May 2023
United States Indiana Creates New SALT Task Force, Expands Sales Tax Exemption for Non-Profits 10 May 2023
European Union Comments on ECJ C-97/21: A fine and sealing of business premises for a minor breach of tax obligation is impermissible under the VAT Directive and EU Charter of Fundamental Rights. 09 May 2023
European Union Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law 08 May 2023
South Africa Updated the Interest Rate Table on outstanding taxes, interest rates payable in respect of refunds of tax 06 May 2023
United Kingdom FTT: Zaman – case remitted by Upper Tribunal to same panel of FTT after original FTT decision set aside (error as to burden of proof) 05 May 2023
Malta Implementing Guidelines for the Increase in the Administrative Penalty for late filing of Recapitulative Statements 05 May 2023
Saudi Arabia Saudi Arabia Urges Taxpayers to Take Advantage of Penalty Exemption Initiative Ending 31 May 2023 05 May 2023
European Union Summary of ECJ C-97/21 – EU law prohibits national legislation that imposes both financial penalties and sealing of business premises on a taxpayer for the same tax offence 05 May 2023
Germany Tax consultants obliged to actively use the special electronic tax consultant mailbox (beSt) since January 1st, 2023 05 May 2023
BulgariaEuropean Union ECJ C-97/21(MV-98) – Judgment – Sealing of business premises together with administrative penalty is not proportionate for failing to issue fiscal receipts 04 May 2023
United Kingdom VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”? 03 May 2023
United Kingdom VAT Inspections – How do HMRC choose which businesses to visit and what is “Connect”? 03 May 2023
Malta 2023 budget: increase of penalties for recapitulative statements and more powers to fight VAT fraud 29 April 2023
Saudi Arabia Rulings submission – Proposed amendment to the provisions of Article 75 of the VAT Implementing Regulations 27 April 2023
Luxembourg To be or not to be…duly motivated. That is the question for claims against VAT assessments 27 April 2023