Spanish late 13th Directive accepted
The Spanish Administrative Court of Justice recently allowed the refund of a non-EU business that submitted a late 13th Directive claim.
Filter the news
The Spanish Administrative Court of Justice recently allowed the refund of a non-EU business that submitted a late 13th Directive claim.
Prior to the Spanish elections last December, there was a plan to introduce a real time control report where taxpayers had to provide their ledgers with detailed information about each transaction every four days.
The ECJ has prohibited the provisions of Slovakian tax law that disallowed any interest on Slovakian VAT refunds to be repaid by the authorities after 10 days following the end of an audit.
The Norwegian tax authorities have taken over a number of tasks from the customs authorities.
Following the changes from the Skandia and Larentia & Minerva ECJ cases, HMRC has started developing policy options that will be the basis of a consultation on VAT group rules during April and May.
A new intermediate VAT rate of 13% will be introduced in Portugal.
Supplies of agricultural product which are not intended for human consumption are excluded from the 10% reduced rate in France.
Italian bad debt will be easier to recover form now.
Where a business supplies surgery devices and medical material to a public hospital together with the installation
A decision by the Supreme Administrative Court recently confirmed the right of full VAT deduction in Finland regarding costs incurred on the financing and acquisition of a group subsidiary.
Following a decision of the French Conseil d’Etat, where an EU VAT refund is requested (former 8th Directive refunds) by a member of a VAT group in a foreign country,
Recent decisions by the German authorities have clarified or amended the VAT group simplification rules in the country.
Subscribe to our newsletter so you don't miss the latest VAT News
Subscribe