Cyprus Regulations clarifying relief from interest and penalties on overdue taxes issued 06 September 2021
Thailand Reduction of VAT; extended tax deadlines and waiver or reduction of penalties (COVID-19) 06 September 2021
Belgium Circular 2021/C/79 on the extension of the reduction of interest on VAT in the context of the temporary support measures due to the COVID-19 pandemic 02 September 2021
Italy Clarification of the Revenue Agency regarding the sanctioning regime in the event of VAT incorrectly charged on the invoice – Resolution no. 51/2021 28 August 2021
European Union Roadtrip through ECJ Cases – Refund or Carry-Over of VAT in case the amount of deductions exceeds the amount of VAT due (Art. 183) 28 August 2021
Mauritius VAT Rulings – Time limit of 30 days starts as of the date additional information sought is received from the applicant 27 August 2021
Germany Federal Constitutional Court rules interest rate on tax payments unconstitutional 27 August 2021
India No Penalty to be imposed for Mismatch of 2A & 2B if purchasing dealer is Bonafide: Delhi VAT Tribunal 26 August 2021
United Kingdom HMRC Policy paper – Large businesses: notification of uncertain tax treatment 26 August 2021
Germany German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014 24 August 2021
United Kingdom HMRC Policy paper: Penalties for late payment and interest harmonisation 22 August 2021
India No Interest applicable for period of delay in filing Service Tax Refund Claim: CESTAT 21 August 2021
Germany Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards 19 August 2021