European VAT News – 04/2020
on June 22, 2020
with No Comments
Amounts received by a supplier in the event of early termination by the customer. Judgment of the Court of 11/06/2020, Case C-43/19
European VAT News – 04/2020
on June 22, 2020
with No Comments
Hoge Raad, Case 18/02775 of 29/05/2020: Is VAT due by the supplier even if the customer did not exercise his right to deduction?
European VAT News – 03/2020
on May 26, 2020
with No Comments
Domestic reverse charge in the Netherlands. Not necessary to get a Dutch VAT number from your customer?
European VAT News – 03/2020
on May 26, 2020
with No Comments
VAT Quick fixes – Germany – The transport outside the EU is ascribed to the second relationship (B-C) if B acts under a German VAT ID number (Umsatzsteuer-Identifikationsnummer) or a tax number (Steuernummer).
VAT Quick Fixes: Exemption for Intra-Community Supplies
on February 12, 2020
with No Comments
Until last year, a European vendor who sold and delivered goods to a foreign customer established in another EU Member State was entitled to exempt from VAT his sale as … Read More
VAT ON BUILDING
on November 3, 2018
with No Comments
This arrest covers the concept of “new building”. Supply of new building can be subject to VAT or exempted from VAT, largely depending on domestic rules, i.e. rules of the … Read More
European VAT News – 04/2018
on September 4, 2018
with No Comments
THE FUTURE OF VAT: QUICK FIXES ADOPTED – New EU Rules impacting intra-EU Supply Chain Agreement was reached at a meeting of the Economic and Financial Affairs Council regarding a … Read More
SUPPLY OF SERVICES
on July 28, 2018
with No Comments
VAT Directive must be interpreted as meaning that amounts received by an economic operator in the event of early termination, for reasons specific to the customer, of a services contract … Read More
European VAT News – 02/2018
on February 20, 2018
with No Comments
Compliance check regarding VAT refunds The European Commission launched a compliance check to assess whether VAT refunds procedures by EU Member States are in line with current EU law and … Read More
RIGHT OF DEDUCTION
on February 3, 2018
with No Comments
The tax authorities may not refuse a taxpayer the right to deduct input VAT on the sole ground that the purchase invoices contain an error relating to the identification of … Read More