European Union EU VAT Expert Group on the Platform Economy – Meeting docs of May & Oct 2020 21 January 2021
Albania Albania Tax Changes for 2021: Definition taxable person, VAT registration threshold, VAT compliance changes, … 20 January 2021
Portugal New guidelines concerning the appointment of a fiscal representative for UK businesses and natural persons residents in the UK 15 January 2021
European UnionLuxembourg ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Mandates in connection with custody and guardianship cases – Economic activity? (details released) 14 January 2021
Czech RepublicEuropean Union Flashback on ECJ Cases C-432/15 (Pavlína Baštová) – Prize money is not a Taxable Transaction for VAT purposes 10 January 2021
European Union The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services 09 January 2021
European Union The Economic Activities Subsidised by the Public Budget and Their Right Treatment under VAT: The Case of Public Television Services 09 January 2021
United Kingdom HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57) 03 January 2021
Poland Implementation of VAT grouping in Poland covered in WP 997 of the VAT Committee 25 December 2020
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
European Union Roadtrip through ECJ Cases – Right to deduct VAT by Holding companies related to their subsidiaries (Art. 167, 168, 173) 15 December 2020
Uganda Ugandan Tax Appeals Court rules VAT is not due on supply of services by a branch to its head office 12 December 2020
Netherlands Court case: Shampoo dealer is expected to make deliveries in the Netherlands 10 December 2020
Uganda Services supplied between a branch and its head office are not subject to VAT 05 December 2020
European UnionSweden Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction 18 November 2020
Poland VAT grouping in Poland (most likely) as early as 2021? – Draft law available in the VAT Committee document? 18 November 2020