This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
  • Indirect Tax News - Issue 2/2017

Indirect Tax News - Issue 2/2017

04 July 2017

The French administrative Supreme Court (Conseil d’Etat) has made an important decision on the recognition of a VAT recovery right for a French branch rendering internal supplies of services to its foreign parent company.


  • FRANCE: VAT recovery right of a branch rendering internal supplies: application of the ESET case in France
  • CHINA: The progress of VAT reform and the updated vat enforcement regulations
  • GEORGIA: VAT treatment of advances
  • GERMANY: Invoice threshold for ‘less detailed invoices’ increased to EUR 250
  • INDIA: New goods and service regime
  • ITALY: New VAT compliances
  • JAPAN: Revision of Consumption Tax scheme for services related to entertainment and sports provided by foreign businesses
  • THE NETHERLANDS: The impact in the Netherlands of the Oxycure Belgium case
  • POLAND: Poland stiffens punishment for VAT fraud and errors
  • ROMANIA: VAT deduction when a taxable person is declared inactive
  • SERBIA: New VAT rulebooks adopted by the Serbian Ministry of Finance / Newly introduced obligation to appoint VAT representative in Serbia
  • SINGAPORE: Customer accounting on prescribed goods
  • SPAIN: Immediate Supply of Information on VAT (SII) / Application of the use and enjoyment clause / Call-off stock scheme
  • UNITED KINGDOM: VAT recovery on corporate finance deal costs
  • UNITED STATES OF AMERICA: Remote seller use tax notification laws