Category

European VAT

Decision from ECJ regarding penalties on reverse charge VAT

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Date06 Jun 2017
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The ECJ gave its decision in the Farkas case (C-564/15), following the opinion published last November by the advocate general. The powers of Member States after this judgement have been...
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e-Book VAT reduction backed by EU committee

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Date22 May 2017
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An important EU Parliamentary committee has voted to back the European Commission (EC) suggestions to decrease VAT on electronic books to the same rates as their paper equivalent. The full...
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OECD – International VAT/GST Guidelines

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Date09 May 2017
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Recently the OECD VAT/GST Guidelines established further validation at the 4th OECD Global Forum on VAT. These guidelines make available a wide-ranging structure of standards and principles for countries around...
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EU – general reverse charge delayed

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Date31 Mar 2017
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The European Commission (EC) has put on hold the proposal for the voluntary introduction of the general reverse charge mechanism to combat VAT fraud. At this week’s ECOFIN meeting of...
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EU – general reverse charge update

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Date23 Mar 2017
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European Union (EU) member states have continued to discussion the planned introduction of an anti-fraud general reverse charge mechanism. In order to reduce VAT fraud, the EU is trying to...
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The European Court of Justice (ECJ) says no to e-Book reduction in VAT

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Date21 Mar 2017
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The ECJ on 7th March, 2017 ruled (Case C-390/15) that e-Books are not entitled to the same reduction in EU VAT rates similar to printed books. The ECJ decided that...
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European Court of Justice (ECJ) new ruling on VIES number requirement

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Date15 Mar 2017
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Recently the ECJ presented a ruling that will make registering in the VIES database more flexible, in order to allow an intra-Community supply to be zero-rated. In case Euro Tyre...
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