United Kingdom Infinity Business Systems: invalid review request was no excuse for a late appeal – FTT 18 August 2021
United Kingdom Award Drinks: burden of proof in inward diversion fraud VAT appeal – CA 18 August 2021
United Kingdom KSM Henryk Zeman: legitimate expectation arguments in the First-tier Tribunal – UT 18 August 2021
Bosnia and HerzegovinaSlovenia Financial Administration of the Republic of Slovenia is strengthening cooperation with tax administrations in Bosnia and Herzegovina 13 August 2021
Netherlands Supplementation duty may conflict with nemo tenetur principle – a default fine can be imposed 11 August 2021
Vietnam COVID-19: a 30% VAT reduction would be provided for certain service sectors and relief from penalties for late payments arising in 2020 and 2021 for loss making companies 11 August 2021
Luxembourg New administrative circular sets guidelines for the imposition of tax fines 09 August 2021
United Kingdom VAT Returns – Failure to submit or pay VAT on time – Surcharges and penalties 09 August 2021
Luxembourg Guidance on administrative fines related to tax infractions and procedures applicable to criminal tax offenses 07 August 2021
Netherlands Tax authorities were allowed to estimate turnover and profit of café due to serious defects in administration 04 August 2021
India Businesses can now self-certify GST annual returns, instead of mandatory audit by CA 02 August 2021