VAT News

Argentina: - Bioethanol industry - Advance collection system - Preferential regime for investments Azerbaijan: - VAT accounts - International mail Austria: - Restriction of input VAT deduction - Revocation of the option for taxation - Invoicing requirements - Reclaim of VAT on behalf of travellers - Distance selling - Infringement procedures - Taxable amount - Austria, Finland and Malta Belarus: - Fixed and intangible assets - Property rights - Registration threshold - Intermediary services - Tax incentives for rural areas - Imports into the high-technology park Belgium: - Transactions between connected parties - Digital records - Export by travellers - Storage of electronic customs documents - Testing pharmaceutical products - Distortion of competition - Lists on physical data carriers Brazil: - PIS and COFINS rates Bulgaria: - Intermediary services - Work on goods - Advance payments - Services relating to non-Community goods - Zero-rated intermediary services - Special investment projects - Imported means of transport Cameroon: - Pesticides and fertilizers - Refund claims - Rulings - Penalties - President's powers European Union: - VAT Package - Place of supply - Refund of VAT - Exchange of information - Council Decision - Territorial scope - Germany and Poland - EU Communication - Measures to combat VAT fraud - Infringement procedure - Private use - Germany - Infringement procedure - Undertakers' services - France - Infringement procedure - Public bodies - Finland - Infringement procedures - VAT Refunds - Spain and United Kingdom - Infringement procedures - Taxable amount - Austria, Finland and Malta - Infringement procedure - Children's items- Poland - Infringement procedure - Buildings - Poland - Council Directive - Reduced VAT rates - Opinion EESC - EU VAT fraud - Studies on requirements to recapitulative statements - European Commission's Report on activities in 2007 Fiji: - Budget 2008 Finland: - Infringement procedure - Public bodies - Infringement procedures - Taxable amount - Austria, Finland and Malta France: - Infringement procedure - Undertakers' services Germany: - International aircraft - Management - Council Decision - Territorial scope - Germany and Poland - Infringement procedure - Private use Guinea: - Rights to investigate - Medicines Ireland: - Immovable property - Recast VAT Act - Construction sector - Medicines - No-show deposits - Undocumented discounts - Bad-debt relief for finance houses Kyrgyzstan: - Registration thresholds Malta: - Infringement procedures - Taxable amount - Austria, Finland and Malta Moldova: - Capital investments Montenegro: - Rates of VAT - Adjustment period Morocco: - Construction activities - Leasing transactions - Investment projects Netherlands: - Sole director/shareholder/employee OECD: - Cross-border services - Public discussion Pakistan: - Gwadar Port Free Zone Poland: - Deduction of VAT not legally due - Construction and alteration of buildings - Council Decision - Territorial scope - Germany and Poland - Infringement procedure - Children's items - Infringement procedure - Buildings Russia: - Status of tax authorities' clarifications - Lease of premises - IP rights - Software - Sea vessels - Mutual settlements - Reporting period - Separate records - Withholding of VAT - Input tax - Construction - Concession agreements - Proposed VAT amendments - Standard rate South Africa: - Small businesses - Registration threshold - Non-resident traders - Tax periods - Vocational training for non-resident employers - Destroyed goods - Drilling rig equipment - Refunds into third-party bank accounts - Administrative penalties - Duty-free shopping - Interest rate Spain: - Deduction of import VAT - Infringement procedures - VAT Refunds - Spain and United Kingdom Sweden: - Proposal for a super reduced rate on hotel rooms and lodging - Zero rating in good faith Switzerland: - Interest - VAT refunds Syria: - Introduction of VAT Tunisia: - Electronic returns Turkey: - Travel agencies - Agricultural machinery - Refund threshold - Withholding regime Turkmenistan: - Exemptions United Kingdom: - Infringement procedures - VAT Refunds - Spain and United Kingdom Uzbekistan: - New Tax Code Vietnam: - Rates Zambia: - Standard rate - Books - Infant formula - Tourist services