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6,147 results found

Article

Van der Feltz attorneys | European Union, Netherlands | 13 May 2021

Sale-and-lease-back transaction has far-reaching VAT implications

Sale-and-lease-back transactions have taken off in the Dutch logistics real estate sector (especially distribution centres). The enormous increase in…
Article

Loyens & Loeff | European Union, Netherlands | 11 May 2021

Beleid over btw-positie commissarissen en andere toezichthouders verduidelijkt

Bent u lid van een Raad van commissarissen, Raad van toezicht of commissie? Dan bent u in de meeste gevallen geen btw-ondernemer. Een nieuw…
Article

Loyens & Loeff | European Union | 11 May 2021

EU Tax Alert: M-GmbH, Danske Bank, DAC7, MK

CJ rules on conditions to form a VAT group (M-GmbH) On 15 April 2021, the CJ delivered its judgement in the Case M-GmbH (C-868/19). PD is a German…
Article

Bright Line Law | European Union, United Kingdom | 6 May 2021

Online marketplaces to man the frontline against VAT fraud

The fight against online VAT fraud has come into sharper focus during the pandemic, as consumers have increasingly shifted their custom online. In a…
Article

WTS Global | France | 4 May 2021

France: Timing of input VAT deduction - favourable court ruling

The French Supreme VAT Court (Conseil d’Etat) has issued a ruling which, in some situations, has the effect of extending by one year the deadline by…
Article

WTS Global | Hungary | 27 Apr 2021

Administration relief and tightening in Hungary

As of 2021, important changes being introduced to the Hungarian legislation will come into effect, such as the relief in EKAER (electronic road…
Article

Bird & Bird LLP | Italy, OECD | 23 Apr 2021

Users as digital assets: highlights from a tax perspective

In recent years, the developing digital age has completely modified the approach of enterprises to how they operate business. Globalisation and the…
Article

WTS Global | European Union, Germany | 20 Apr 2021

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Section 25 of the German VAT Act provides special regulations for travel services. According to Section 25 Paragraph 1, sentence 4, of the German VAT…
Article

Loyens & Loeff | European Union, Netherlands | 20 Apr 2021

Nieuwe btw-regels e-commerce: bent u voorbereid?

- Levert u goederen aan consumenten in (andere) EU-landen? - Bent u een logistiek dienstverlener die goederen invoert Met een waarde tot en met…
Article

WTS Global | Latvia | 20 Apr 2021

Latvia: New VAT regulations

As of 1 January 2021, a new payment deadline has been set for VAT which is calculated by submitting regular VAT returns, which is the 23rd day of the…
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