VAT updates, featuring a CJEU judgment on healthcare insurers' lump sum payments, B2C 2015 VAT changes and proposed changes to the JCT (Issue 16)

May 2014


This edition of VAT News highlights the CJEU’s judgment concerning the VAT treatment of a lump sum payment by healthcare insurers, an update on the B2C 2015 VAT changes and proposed changes to the Japanese Consumption Tax system. 

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

  • an OECD Global Forum in Tokyo for guidelines on applying VAT across borders
  • new technical e-archiving rules effective April 11, 2014 in Italy
  • a decree for Crimean taxation guidelines issued in Ukraine
  • the deferment of South Africa's digital imports taxation legislation effective date until June 1, 2014
  • a delayed implementation date for additional VAT information requirements in Thailand
  • an increased registration threshold for small entrepreneurs in Indonesia
  • changes to the Goods and Services Tax Bill considered in Malaysia

Contact us

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

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