The VAT rate for internet access services within Hungary decreased from 27% to 18% on 1 January 2017. The rate for other kinds of telecommunication, broadcasting or electronic services remains 27%. See VAT Information Sheet 3/2017.
The European Commission has opened three consultations as part of the ongoing work on its action plan on VAT, launched in April 2016. The three consultations are:
HMRC is to introduce regulations to put the existing 'vapour recovery scheme' extra-statutory concession on a statutory footing with effect from 1 April 2017.
The Scottish government has introduced the Air Departure Tax (Scotland) Bill, to replace air passenger duty in Scotland from April 2018.
Graham Elliott (City & Cambridge Consultancy Ltd) comments on the FTT decision in Inspired by Service Ltd.
HMRC has issued Revenue and Customs Brief 17/2016, setting out its policy, effective from 1 April 2017, on the VAT treatment of colouring and dot-to-dot books, many of which are specifically labelled as suitable for children and/or adults.