Bosnia and Herzegovina Bosnia and Herzegovina to Introduce VAT Amendments Including Increased Registration Threshold 28 September 2021
Poland VAT aspects of Poland’s proposed tax reform discussed: VAT grouping, Taxation of financial transactions, Quick VAT refunds for non-cash taxpayers 26 September 2021
European UnionItaly Flashback on ECJ Cases – C-162/07 (Ampliscientifica and Amplifin) – Application of VAT grouping requires prior consultation by that State of the VAT Committee 26 August 2021
United Kingdom HMRC Policy paper: VAT Grouping – Establishment, Eligibility, and Registration Call for Evidence 20 July 2021
Sweden Clarification: A VAT grouping in countries outside the EU should not be registered for the special schemes 02 July 2021
European Union Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 01 July 2021
Sweden Branch that acquires services from the main establishment that is part of a foreign VAT group 30 June 2021