Issue 5 - May 2013

May 2013


This newsletter highlights various items related to the recovery of VAT incorrectly charged, including the European Court of Justice’s ruling on the obligations of Member States and revisions to tax authority practice in the Netherlands. In addition, we highlight some of the legal challenges of the Financial Transaction Tax, Luxembourg’s planned VAT rate increase in 2015 and South Korea's latest ruling that may affect the VAT liability of global contracts.

The newsletter also highlights the following items of interest:

  • A ruling by the European Court of Justice confirming VAT time of supply for barter transactions
  • A European Court of Justice ruling regarding Member States that allow non-taxable persons to join VAT Groups
  • New intra-EU evidential requirements from August 1, 2013 in Denmark
  • The passage of legislation with minor amendments regarding the introduction of an entry certificate system in Germany
  • A Supreme Tax Court ruling in Italy regarding the 'omitted payment' penalty if a VAT group head fails to provide a bank guarantee
  • The removal of simplified Intrastat reporting in the Slovak Republic
  • A UK High Court ruling regarding whether customers can choose 'mistake of law' action to recover VAT paid in error
  • A Tribunal ruling in the UK in favor of the tax authority in 'unjust enrichment' case
  • The issuance of a clarification letter in the Ukraine stating the VAT exemption does not apply to IT services
  • Guidance released by the Australian Taxation Office on GST refunds
  • The issuance of a regulation in Indonesia that amends the VAT base for certain transactions
  • An increase in the provincial sales tax to 8% in Manitoba announced in Canada

Contact us

Thomas Boniface
US Practice Leader, VAT
Tel: +1 (646) 471 4579

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