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Germany: TOMS no longer applicable for all non-EU companies as of 2021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