PwC Malta | Malta | 13 Mar 2024
Following the introduction of the new 12% VAT rate applicable to certain supplies as from 1 January 2024, the Commissioner for Tax and Customs (CfTC)…
Grant Thornton Netherlands | Netherlands | 13 Mar 2024
Since January 1st, 2022, both entrepreneurs based in the Netherlands and foreign entrepreneurs with a Dutch establishment (registered with the…
Grant Thornton Netherlands | Netherlands | 13 Mar 2024
Sinds 1 januari 2022 mogen in Nederland gevestigde ondernemers en buitenlandse ondernemers met een Nederlandse vestiging (ingeschreven bij de Kamer…
Studio Biscozzi Nobili and Partners | Italy | 12 Mar 2024
Con la risposta all’Istanza di Interpello in esame l’Agenzia fornisce chiarimenti circa le condizioni per accedere al rimborso dell’IVA non dovuta ex…
Herbert Smith Freehills LLP | United Kingdom | 8 Mar 2024
The Chancellor of the Exchequer, Jeremy Hunt, delivered the Spring Budget today. The principal measures are set out in our full briefing which can be…
Taylor Wessing | Germany | 7 Mar 2024
In general, it is contrary to good faith if the creditor seeks to enforce a claim even though they are obliged to return to the debtor what…
Bristows | United Kingdom | 7 Mar 2024
With tax as a percentage of GDP at a record high, one might have expected more in the way of tax giveaways in the Budget. But with an election…
Kinanis LLC | Cyprus, European Union | 5 Mar 2024
Prior to the landmark European Court of Justice case C-453/22 (Schütte), reclaiming wrongly imposed VAT from suppliers posed challenges for…
Filip & Company | Romania | 4 Mar 2024
Într-o speță recentă, CJUE s-a pronunțat asupra posibilității obligării unei persoane la plata TVA-ului, în cazul în care un angajat al unei…
Burges Salmon LLP | United Kingdom | 1 Mar 2024
The Finance Bill 2024 was granted Royal Assent on 22 February 2024 becoming the Finance Act 2024, with many measures coming into effect from that…