VAT in France : the due time for filing the VAT return is in principle the 19th of the month following the period. The same applies to the payment of VAT. filing of intra-Community listings of goods and services is due for the 10th.
News & Insights Refund of VAT abroad Tax authorities are not necessarily fair-play! Judgment of the Court of Justice of 17/12/2020, Y-GmbH, case C-346/19 Version française Worth noting A European … Read More
News & Insights Refund of VAT abroad Avoid errors in your request ! Judgment of the Court of Justice of 21/10/2021 (CHEP Equipment Pooling NV), case C-396/20 Version française Worth … Read More
Does your company sponsor cultural, sporting or recreational events? In the event of a VAT audit, the tax administration could very well reject the VAT on this expenditure if it considers that the price paid is too high or that the expenditure is unnecessary. The lack of economic rationality would thus prevent the exercise of the right to deduct VAT.
News & Insights Does the rental of a building abroad constitute a permanent establishment? Judgment of the Court of Justice of 03/06/2021, Titanium Ltd, case C-931/19. Version française Worth remembering … Read More
Obtaining subsidies will essentially raise two questions in regards to VAT: Should the grant be subject to VAT? Does the grant influence the association’s right to deduct VAT?
The new VAT rules for intra-Community trade in goods with European consumers (B2C sales) come into force on 1 July 2021. From this date, all sales will be subject to the VAT of the country of arrival of the goods (there is no longer any threshold applicable except for microenterprises). In order to avoid having to register in all European countries, e-traders will be able to use the One-Stop-Shop (OSS) where they can declare and pay the VAT due in other Member States. A single “European VAT return”, so to speak.
VAT ecommerce :Dropshipping consists of selling products to customers using the services of a third party who takes care of storing and managing the stock and shipping the orders. What are news VAT rules as from 1st July 2021?
Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.
When a business offers several services to its customers at the same time, the question arises as to whether these different services should be subject to a single VAT treatment or whether they should be treated separately? In this context, the Court has developed two exceptions to the principle of independence of supply, namely single complex supplies and non-independent ancillary supplies.