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VAT - Monthly Alert - October 2018

United Kingdom, European Union - November 6 2018 For our October summary of important VAT developments with implications for cross-border business operations, please click here. In this month’s...

Dr Björn Enders, Richard Woolich.


Court of Justice of the European Union

European Union - October 22 2018 The Court of Justice of the European Union (ECJ) held in Siemens Gamesa Renewable Energy România SRL v. Romania, C-6917 (CJEU 2018) that the EU VAT...

Dr Björn Enders, Richard Woolich.


Country Specific - Gulf Cooperation Council States

United Arab Emirates - October 22 2018 Late in 2016, the six Gulf Cooperation Council (GCC) Member States agreed and signed a VAT Agreement with the purpose of imposing VAT at a rate of 5...

Dr Björn Enders, Richard Woolich.


Country Specific - Luxemburg

Luxembourg - October 22 2018 Luxembourg-based entities who share organisational, economic or financial links are now entitled to establish a VAT group. The law implemented an...

Dr Björn Enders, Richard Woolich.


Country Specific - United Kingdom

United Kingdom, European Union - October 22 2018 Uncertainty over Brexit continues, but by November there should be more clarity on what sort of deal if any will be signed between the UK and the EU...

Dr Björn Enders, Richard Woolich.