Belgium Flat rate café owners and small café owners (F04-F24) – VAT return first quarter 2023 30 March 2023
India CGST Rule 89(4C) Amendment regarding Valuation of Zero-rated Supply of Goods Unconstitutional: Karnataka HC 30 March 2023
United Kingdom HMRC Introduces Advance Valuation Rulings (AVRs) for Imports into the UK 29 March 2023
Netherlands Court of North Holland: Unused units of calling minutes, text messages and MBs subject to VAT 28 March 2023
Ukraine How is the VAT tax base determined in the case of goods imported into the customs territory of Ukraine in international postal and express shipments? 27 March 2023
European Union Comments on C-180/22 (Mensing) – Opinion: According to AG, VAT in the Mensing case is a taxable amount 27 March 2023
Ecuador National Court of Justice Excludes Use of Weighted Method to Determine Tax Base of Special Consumption Tax 24 March 2023
Finland Electricity company: the electricity credit paid retroactively to the customer does not affect the company’s VAT position 24 March 2023
European Union Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Goods/services supplied for free, used for private purposes (art. 74 & 75) 24 March 2023
European UnionGermany Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person 24 March 2023
European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 23 March 2023
Barbados Effective April 1, 2023 reinstate VAT payable on diesel which is capped at 37 cents per litre for six months 20 March 2023