News from IVA members

05 June 2019
European Court of Justice - Vega International

On 15 May 2019, the European Court of Justice published a ruling in the case of Vega International. This case is likely to, once again, create considerable uncertainty regarding the VAT treatment of fuel supplies carried out using fuel cards. The uncertainty arising from the ECJ ruling in the case Auto Lease Holland in 2003 has thus been revived.

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...

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News from the Board

IVA Meeting with the Portuguese Tax Authorities

The International VAT Association (IVA), represented by its President, Stephen Dale, and Board Member, Fátima Gouveia, met with the representatives of the Portuguese Secretary of State for Tax Affairs and of the Portuguese VAT Authority on the 9th of July 2019, in Lisbon. The IVA thanked the authorities for meeting with us at short notice.

Download the full Communique soon available.

News from IVA members

Update from the GST Council Meeting – India

In the 35th Meeting of GST Council under the able leadership of Chairperson and Union Finance...

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News from EC

News from Accountancy Europe - July 2019

Johan's latest contribution to Tax Journal on what's been going on recently in Brussels...

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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.