The OECD has now published comments received on last December’s discussion drafts of two new elements of the OECD international VAT/general sales tax (GST) guidelines.
The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
Was a car importer acting as agent or principal?
Application of VAT exemption on supplies of imported good
ECHR and double taxation
OUR PICK OF THIS WEEK'S CASES
VAT: did a payment to the recipient of a supply qualify as a discount?
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
HMRC’s guidance on Skandia is a useful starting point, but still leaves considerable uncertainty on one of the highest profile VAT developments for the financial services industry in recent years, write Gary Campbell and Daniel Johnson (Deloitte).
Partial exemption and special methods
Exempt supplies and the right to a deduction