24 April 2017
Austria – Update - April 2017
The Austrian Fiscal Court (BFG) has submitted questions to the EUCJ regarding the allocation of the intra-Community supply within a two tier chain transaction...
18 April 2017
6th International VAT Conference 2017
6th International VAT Conference 2017, 29th and 30th June 2017, at Seehotel Überfahrt, Lake Tegernsee (Munich) ...
16 March 2017
UK – Spring Budget 2017
Alcohol duty rates and bands – From 13 March 2017, the duty rates on beer, cider, wine and spirits will increase by RPI inflation, in line with previous forecasts...
16 March 2017
Italy – Resolution N.16 and N.18
The Italian law allows according with article 164 of the VAT directive, the non-taxation of the purchases carried out by usual exporters under a certain threshold ...
16 March 2017
Italy – New Italian reports
As regards invoice data listings and quarterly VAT settlement reports – the new fulfilments taking place in Italy as from this year - some news has been recently provided by Parliament and by ...
16 March 2017
Germany – ECJ sticks to its principles – VAT-ID a relict of the past?
A VAT-ID is not necessarily a “real” VAT-ID. That was the problem the ECJ had to deal with in the case “Euro Tyre 2”. The ECJ unsurprisingly continued applying the basic principles of its ...
16 March 2017
Belgium – Prepayments on VAT liability
Belgium is to withdraw the obligation to pay prepayments on the VAT liability for companies that file on a ....
17 February 2017
Spain – SII Update
A draft of the Ministerial Order developing the SII has been submitted to public allegations publication at the website of the Treasury and Public Function Ministry for its public...
17 February 2017
Germany – New Hope for VAT Groups
Large groups of companies find it difficult to establish the organizational incorporation for a VAT group. Most recently, the V. Senate interpreted this requirement very strictly ...
17 February 2017
France - New Rules for SAD Import Documents
Identification of the parties liable for VAT on the customs declaration (TVAI) at importation when it is different from the designated consignee in box 8 on the customs declaration...
