News from IVA members

24 April 2019
Refund of VAT charged before the withdrawal date in the UK

Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom...

24 April 2019
Refunds of VAT in the UK for non-EU businesses

This brief explains changes for verifying claims for VAT refunds submitted by non-EU businesses under the Overseas Refund Scheme...

24 April 2019
Germany - ECJ limits VAT exemption of commercial educational services

In the legal case A & G Fahrschul-Akademie (C-449/17), the ECJ denied VAT-exemption for driving lessons. Here, the court interpreted the requirements for exempted supplies of commercial education services in accordance with Art. 132 para 1 (i) and (j) of the VAT Directive more strictly than before...

24 April 2019
Austria draft digital tax package law

Link to the draft digital tax package law that was published by the Austrian Ministry of Finance on April 4th...

25 March 2019
Germany - VAT Treatment of Community of Part Owners

The Federal Fiscal Court has made a landmark decision on communities of part owners: From a VAT perspective, communities of part owners no longer exist. Consequently, the “mystery” associated with communities of part owners lives on...

25 March 2019
Brexit no deal - HMRC - New legislation – including legislation on VAT refunds

A Statutory Instrument (SI) was laid on 8th March and published on the gov.uk website at...

21 March 2019
Guidance on MOSS - EU Refunds and VAT number checking

EU VAT Refunds for calendar year 2018 and the first 3 months of 2019...

20 February 2019
Brexit – importation into the UK of low value items – important!

In the event of a No-Deal Brexit, the UK is introducing a new registration scheme for sellers of goods valued at less than £135 when they are sent to the UK from overseas sellers (including EU sellers)...

20 February 2019
Brexit - Transitional Simplified Procedures

These simplifications are aimed at keeping goods moving.  However, there is one main issue.  The rules are written SOLELY for UK companies/businesses...

20 February 2019
Germany now referred to the EUCJ because of the IVA’s actions!

Taxation: Commission refers GERMANY to the Court for its failure to align with EU rules on VAT refunds

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News from the Board

IVA Meeting with HMRC

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims...

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News from IVA members

Refund of VAT charged before the withdrawal date in the UK

Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom...

Read more ...

News from EC

News from Accountancy Europe - April 2019

EU s environment Ministers have discussed the prospect of EU-level aviation taxes at their most recent Environment Council meeting. The discussion was initiated by Belgium, who wants to see action taken at the European level...

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.