VAT changes on the horizon (December 2013)

December 2013


This month’s edition of VAT News highlights the Court of Justice of the European Union (CJEU) judgment regarding the VAT treatment for fraudulent payment of goods, announcements from various jurisdictions of VAT changes in 2014, and an announcement that tax incentives will be offered in Malaysia to assist with the implementation of GST.

In addition, the newsletter highlights the following items of interest:

  • guidance on required proof for Intra-Community supplies in Belgium
  • a ruling by the German Supreme Tax Court on the signature required for VAT refund applications submitted by non-EU entities
  • the postponement of the filing deadline for 'e-money' declaration in Italy
  • the retention of the 9% reduced VAT rate and other measures in an Irish Finance Bill
  • clarification of tax amnesty rules in Portugal
  • a tax incentive package for GST implementation in Malaysia.

Contact us

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

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