Spain Adapted to RD 249/2023, model 036 and the keeping of VAT book-registration through the electronic headquarters of the AEAT 20 April 2023
Sweden Sweden Tax Agency Clarifies Pharmaceutical Manufacturer’s Right to Reduce VAT Base for Reimbursement 20 April 2023
Greece Instructions: Output VAT relating to rebate amounts deducted in previous tax years 20 April 2023
India CBIC may soon introduce automated system of publishing daily exchange rates for 22 currencies 17 April 2023
European UnionNetherlands Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT 15 April 2023
Ukraine What is the procedure for taxation of VAT transactions under a commodity loan agreement? 14 April 2023
European UnionLatvia ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund 14 April 2023
Italy Ruling 293/2023: Sale of lithoid material in compensation of the interventions for the construction of a stream expansion tank defined within the framework of a procurement contract 14 April 2023
Ukraine Does the commission agent calculate VAT when receiving compensation from the principal? 14 April 2023
New Zealand Section 5(6D): Payments in the nature of a grant or subsidy – Open Consultation 11 April 2023
China China Customs’ new practice further challenges the implementation of post-importation TP adjustments 09 April 2023