utworzone przez Marcin | sty 29, 2019 | VAT Radar
In May 2018, the Advocate General Kokott (AG) published an opinion concerning the input VAT reduction for Ryanair Ltd after the Aer Lingus take over plans fell through. Case Summary In 2006, Ryanair Ltd made proposals to take over the Irish airline, Aer Lingus...
utworzone przez Marcin | sty 24, 2019 | VAT Radar
On 20 December 2017, the European Court of Justice (ECJ) passed a judgment concerning whether Boehringer Ingelheim Pharma should adjust their VAT payment based on the statutory rebates paid by them to private health insurance companies. Case Summary As per German...
utworzone przez Marcin | sty 22, 2019 | VAT Radar
On February 21st, 2018, the European Court of Justice (ECJ) passed a judgment concerning Kreuzmayer’s (a manufacturing company registered for VAT in Austria) right to deduct input VAT on cross-border chain transactions carried out in 2008. Case Summary A British...
utworzone przez Marcin | sty 17, 2019 | VAT Radar
Earlier this summer, the Board of the International VAT Association met with the French Tax Authorities to discuss the increasing delay for businesses to obtain VAT registration in France and the backlog of VAT refunds for registered companies. The average time to...
utworzone przez Marcin | sty 15, 2019 | VAT Radar
On 19 April 2018, the European Court of Justice (ECJ) passed a judgment regarding the simplification of the triangular transaction even if the middle party has a VAT number in the Member State from which the goods are dispatched. Case Summary Hans Bühler KG is a...
utworzone przez Marcin | lis 22, 2018 | VAT Radar
Reciprocity is the principle of making mutual concessions; the granting of privileges in return for like privileges. The Rule of Reciprocity, which many countries apply, means they will only refund VAT to businesses registered in countries where they too refund VAT...
utworzone przez Marcin | lis 21, 2018 | VAT Radar
Article last updated on 31/01 With the uncertainties around the Brexit (withdrawal) Agreement that is currently under discussion, we want to update you regarding the potential implications on the VAT reclaim procedure. As per article 51 of the draft exit paper the...
utworzone przez Marcin | paź 25, 2018 | VAT Articles
On the 4th October 2017, the European Commission published a proposal that aims to transform the EU VAT System including the legislative phase to move towards the definitive VAT regime along with providing quick fixes to the existing system. One of the main aspects of...
utworzone przez Marcin | paź 23, 2018 | VAT Articles
In the past few years, VAT fraud had reached new heights with tax fraud costing up to €65 billion Euros per year. In 2015, the VAT Gap in the EU measured up to a shocking €151.5 billion Euros! The need for a VAT reform has spurred the EU into action and the EU...
utworzone przez Marcin | paź 17, 2018 | VAT Articles
The Organisation for Economic Co-operation and Development (OECD) is a common forum for the 35 OECD member-country governments to come together and share their problems and seek common solutions. The OECD works with governments and gathers data to help them understand...