Indirect Tax News
Indirect Tax News - november 2011 (English, pdf, 488 kb)
Onderwerpen die aan bod komen in dit nummer
GERMANY: VAT refund procedure vs. general VAT procedure
EDITOR'S LETTER
BELGIUM: Council Regulation implementing the EU VAT Directive: new comments
from the Belgian administration
EGYPT: Sales tax increase
NAMIBIA: Proposed changes to the VAT Act, announced 21 July 2011
PANAMA: VAT treatment of contracts with non-resident lessors
PHILIPPINES: Recent developments
SWITZERLAND: Place of taxable transactions
Currency comparison table
Indirect Tax News - juli 2011 (English pdf, 600 KB)
Onderwerpen die aan bod komen in dit nummer
BELGIUM: Ex warehouse conditions in chain supplies: the emag rules refined
BULGARIA: Summary of some of the amendments to the VAT act taking effect in 2011
FINLAND: The reverse charge in the construction industry
GERMANY: VAT changes for services in respect of cultural, artistic, sporting,
scientific, educational, entertainment or similar events and admissions
ITALY: VAT: Chain transactions - non taxable transactions irrespective
of whoever transports goods abroad
THE NETHERLANDS: Dutch supreme court rules in Euro Tyre case
NORWAY: VAT liability for non-established vendors supplying electronic
services to consumers in Norway (B2C) - simplified VAT scheme
PANAMA: New VAT exemptions for sub-contractors of the Panama canal authority
PORTUGAL: VAT - The most important changes taking effect from 1 January 2011
ROMANIA: Exemption from VAT registration for occasional supplies of goods and/or services
SLOVENIA: New condition for deduction of VAT input tax
SPAIN: Concept of 'Permanent establishment' in Spain for VAT purposes
UNITED KINGDOM: VAT on deal fees
Currency comparison table
PORTUGAL: VAT changes as of 1 January 2011
Indirect Tax News - February 2011 (English, pdf, KB)
Onderwerpen die aan bod komen in dit nummer
BELGIUM: The letting of immovable property and the provision of additional services
CZECH REPUBLIC: Progress on implementation of EU directives
DENMARK: VAT on travel agency services and real estate
EUROPEAN UNION: Judgments of the European court of justice
GERMANY: Assumption of obligations
HUNGARY: Reclaiming VAT incurred in Hungary
ITALY: Disclosure of transactions with 'black-listed' customers/suppliers - Update
MALAYSIA: GST and recent indirect tax developments in Malysia
NAMIBIA: Changes to the VAT act
THE NETHERLANDS: How to create a mismatch? Margin scheme for tour operators Input VAT recovery
ROMANIA: Main features of the free trade zones in Romania
SPAIN: Application of the new VAT rates in Spain - VAT penalisation of e-books
SWITZERLAND: Switzerland: The ideal location for holding companies and acquisition vehicles
Indirect Tax News - August 2010 (English, pdf,356 KB)
Onderwerpen die aan bod komen in dit nummer
BELGIUM: Deductibility of VAT on costs related to the sale of shares
CANADA: Ontario and British Columbia upgrade to value added tax
CZECH REPUBLIC: Changes to the open-market-value rules
DENMARK: Danish interpretation of the SPÖ case
EUROPEAN UNION: VAT grouping
FINLAND: Change in VAT rates as of 1 July 2010
FRANCE: Reform of the VAT rules on real property
GERMANY: Reduced VAT rate for short-term hotel accomodation
IRELAND: Mandatory disclosure of certain transactions
ITALY: Mandatory disclosure of transactions with 'black-listed' parties
THE NETHERLANDS: Introduction of the Tour Operators Margin Scheme
NEW ZEALAND: First GST rate increase since 1989
ROMANIA: VAT rate and exise duty increase
SWITZERLAND:Increase in VAT rates as from 2011
Indirect Tax News - April 2010 (English, pdf, 231 KB)
Onderwerpen die aan bod komen in dit nummer
BELGIUM - VAT Package implementation
CZECH REPUBLIC- Open market value rule for employee benefits -
an unexpected drama?
EUROPEAN UNION - The implementation of the VAT Package in the
European Union
Judgments of the European Court of Justice
GERMANY- Seeling case law to be scrapped
INDIA-The perspective on Goods and Services Tax
IRELAND - Irish Revenue introduces special scheme for
motor dealers
ITALY- Introduction of the VAT Package
MALAYSIA- Malaysian government contemplates GST
introduction
SPAIN- VAT package requires significant changes to
Spanish legislation