News from IVA members

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

23 January 2019
Spain–Notice about not reaching a BREXIT Agreement

Please be informed that the Spanish authorities have issued a notice informing about the consequences as of March 30, 2019 of not reaching a BREXIT agreement that includes a transitory period, namely...

23 January 2019
Quick Fix regarding intra-Community supplies – problem for intra-Community transfer of goods?

On 4 December 2018, the ECOFIN adopted the so-called Quick Fixes, to operate as of 1 January 2020. The Quick Fix on intra-Community supplies of goods sees the purchaser’s VAT-ID-No. as being a mandatory requirement for zero-rating (exemption with credit).

23 January 2019
UK - Brexit ‘no-deal’

In the case of a no-deal Brexit, HMRC, the UK tax authority, is, we understand, working on a number of procedures requiring UK legislative changes to ensure that VAT continues to be properly collected once the UK leaves the EU. The measures may include, for example, legislation to allow the  UK to collect VAT on imports of postal packets valued at less than £135 (in line with Customs values).

13 December 2018
United Kingdom

The UK has just released a Business brief on Certificates of Status and in particular dealing with rejected claims for the years 2016/17 and 2017/18...

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News from the Board

Communique about the IVA activities in 2018

You can find the document here.

News from IVA members

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...

Read more ...

News from EC

News from Accountancy Europe - March 2019

Speaking at a conference on taxation organised by the think-tank Bruegel, Commissioner Moscovici hinted that he would consider using enhanced cooperation if Member States fail to agree on the digital services tax (DST) at the upcoming 12 March ECOFIN meeting...

Read more ...

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.