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Global Indirect Tax News
Monthly newsletter covering VAT, goods and services tax, sales tax issues, and customs and trade issues around the globe.
- The customs and global trade impact.
- Canada: There are a number of Harmonized Sales Tax rate changes.
- India: There have been VAT rate increases in the States of Jammu & Kashmir and Assam.
- India: There will be a common registration and return for importers and first stage dealers.
- India: Back-to-back contracts involving the import and leasing of goods were not considered as an integrated transaction in the course of import.
- New Zealand: There is an important update for businesses supplying remote services to New Zealand.
- New Zealand: Inland Revenue has distributed letters on a GST issue to 75 language schools who provide tuition to overseas students.
- Singapore: Recently, there has been heightened enforcement of Advance Export Declaration compliance.
- European Union: New European VAT rules on vouchers are to apply from (or before) 1 January 2019.
- European Union: The CJEU has ruled that a customs debt due to non-compliance of customs procedure does not necessarily result in VAT liability.
- European Union and SADC: Southern African Development Community member states Botswana, Lesotho, Namibia, South Africa, Swaziland and Mozambique signed the Economic Partnership Agreement with the European Union on 10 June 2016.
- Belgium: The tax authorities will allow simplified proof of transport for intra-Community supplies for VAT purposes.
- Czech Republic: The CJEU rules that activities funded by statutory levy are outside the scope of VAT.
- Finland: There is a court decision on the VAT treatment of 'social welfare services'.
- Finland: Official guidance has been published in relation to the VAT treatment of investment funds.
- Germany: There is a court decision on the VAT treatment of hotel parking facilities.
- Germany: The CJEU rules that 'rounding up' is not required in partial exemption special methods.
- Italy: There is a free web application for e-invoices.
- Italy: There has been a Supreme Court decision on the primacy of Community law.
- Italy: There has been a CJEU Advocate General opinion on VAT input tax recovery.
- Italy: Guidance has been issued on the release for free circulation of LPG introduced into tax warehouses.
- Italy: Clarifications have been provided on the new definition of 'exporter' and supplies of goods ex works to be exported.
- Netherlands: The CJEU has ruled that input VAT is recoverable when sales are made at less than cost price.
- Norway: There is a new VAT form from 2017.
- Poland: Credit card payment may result in cash register reporting obligations.
- Poland: New provisions regarding Power of Attorney came into force on 1 July 2016.
- Russia: Following the introduction of the rules for VAT assessment on services provided electronically by foreign companies, the Russian Federal Tax Service has developed draft orders that would approve the forms required for the implementation of the rules.
- Russia: There has been an amendment to the list of technological equipment the import of which is not subject to VAT.
- Russia: There are amendments to the conditions for VAT exemption for the import of raw materials and components for medical goods.
- Russia: The import and sale in Russia of livestock breeding goods will be exempt from VAT.
- Russia: There has been a Supreme Court ruling, in favor of the taxpayer, in a case involving the reduction of the VAT base for rebates for food goods.
- Russia: There has been an extension to the prohibition of the import of certain types of food into Russia.
- South Africa: A tax on sugar-sweetened beverages has been proposed.
- Spain: From 1 July 2016, electronic filing applies for large taxpayers.
- United Kingdom: The tax authorities have published their policy on transfers of a business as a going concern to and from a VAT group, and TOGCs to a 'non-established taxable person'.
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