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June 2016

Featured articles:

Americas

  • Puerto Rico: The proposed VAT regime has been repealed, and the current sales and use taxation regime is to remain in place.
  • United States: Proper characterization of technology is important for the application of sales and use taxes.
  • United States: The California Supreme Court has denied review of the Lucent case, and the Board of Equalization has addressed the issue of refunds.

Asia Pacific

  • China: Pursuant to Circular 36, which signifies the completion of the China VAT Reform, several new regulations have been released.
  • China: There is an update on the VAT incentives to promote employment of disabled people.
  • India: The Model GST law has been released.
  • India: Krishi Kalyan Cess has been introduced.
  • India: The Delhi High Court has held that no service tax could be charged on composite contracts for the purchase of flats without the machinery provisions to ascertain the value of services.
  • India: The Authority for Advance Rulings has held that payment processing services are not to be classified as intermediary services for the purpose of determining the place of provision of service.
  • Japan: The JCT increase has been delayed until 1 October 2019.
  • Kazakhstan: A pilot project has been implemented for control (identification) labels on certain items made from natural fur.
  • Kazakhstan: There will be concessions and preferences for official participants in EXPO-2017.
  • Kazakhstan: Certificate of origin forms have been approved.
  • Singapore: There are new procedures for amendments to a Non-Preferential Certificate of Origin(s).

EMEA

  • European Union: ECOFIN conclusions and VEG opinion on the EU Commission's VAT Action Plan.
  • Denmark: The Court of Justice of the European Union has confirmed that reverse charge VAT accounting applied to the supply of gold bearing scrap.
  • France: The Conseil d'Etat has delivered its judgment in a VAT case relating to the non-utilization or expiry of multiple-usage or 'carnet' cinema tickets.
  • France: The bill relating to the economie bleue, which aims at boosting French ports, includes a VAT measure removing the conditions to benefit from the reverse charge mechanism for import VAT for businesses established in France or in the EU.
  • Germany: The CJEU has decided that a 'deemed' customs debt does not crystallize VAT liability activity.
  • Germany: There has been a CJEU judgment in a partial exemption case.
  • Greece: The Ministry of Finance has issued guidance on the VAT treatment of services provided between establishments of same legal entity.
  • Hungary: A draft bill proposes new VAT rates for internet access, food items and restaurant services; and a change to a reporting threshold.
  • Hungary: The CJEU has ruled that 'not for profit' companies were carrying on an economic activity.
  • Iceland: Changes to VAT turnover thresholds are to take effect on 1 January 2017. Other changes to VAT legislation have been proposed, but not yet approved.
  • Italy: Official clarifications have been provided regarding the new VAT reverse charge mechanism for supplies of game consoles, tablet PCs and laptops.
  • Italy: The reduced 10% VAT rate for marina resorts will now apply.
  • Italy: Official guidelines have been issued regarding the MOSS.
  • Italy: There are updates in light of the Union Customs Code and on certain customs penalties.
  • Netherlands: The CJEU has agreed that analysis by the customs authorities is not always binding for tariff classification.
  • Malta: Guidelines regarding the VAT treatment of aircraft leasing have been published.
  • Poland: The CJEU has issued a ruling on VAT treatment on liquidation of a business activity. The CJEU has been asked to rule on the VAT rates applying to certain food products.
  • Poland: The requirement to transfer VAT registers (in the JPK format) on a regular, monthly basis along with the VAT return has now been officially implemented.
  • Portugal: Simplified measures were announced with an impact on tax matters.
  • Portugal: There is a VAT rate change for certain supplies of meals.
  • Russia: The law on subjecting e-services to VAT has been approved.
  • Russia: There are amendments to the procedure of VAT recovery for operations subject to 0% VAT.
  • Russia: There has been an extension to the application period for the 0% VAT rate for the services of railway suburban passenger transport.
  • Russia: A VAT exemption has been introduced for operations of waste paper supply.
  • Russia: The list of foods prohibited for import into Russia has been amended.
  • Russia: There have been clarifications by the Plenum of the Russian Supreme Court on several questions of the application of customs legislation.
  • South Africa: Safeguarding measures on frozen potato chips have expired.
  • Spain: New electronic certificates are being issue for tax purposes.
  • Spain: VAT refunds can be made to SEPA bank accounts, but VAT payments cannot be made from SEPA bank accounts.
  • United Kingdom: The UK has voted in favor of leaving the European Union.
  • United Kingdom: The CJEU has decided against the taxpayers in the ‘payment processing’ VAT exemption cases.
  • United Kingdom: The tax authorities have published a consultation document on the meaning of 'taxable disposal' for Landfill Tax purposes.
  • United Kingdom: There are new bank details for payments to the tax authorities.
  • United Kingdom: The Union Customs Code will lead to many practical changes for importers.
  • Eurasian Economic Union
  • Eurasian Economic Union: The list of goods imported with exemption from import customs duty has been amended.
  • Eurasian Economic Union: A Resolution has approved the list of goods subject to import customs duties in accordance with the Free Trade Treaty between EEU member countries and Vietnam, and values for those goods.
  • Eurasian Economic Union: There are a number of non-tariff regulation issues.
  • Eurasian Economic Union: The import customs duty rate for certain goods has been lowered in the framework of Russia's WTO obligations.
  • Eurasian Economic Union: Antidumping duty has been introduced on ferrosilicon manganese originating from Ukraine.
  • Eurasian Economic Union: Antidumping duty on certain steel tubes originating from Ukraine has been extended until 1 June 2021.

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