Council of the EU Joint Declaration on VAT on E-books, 19th March 2015 Following the recent European Court of Justice judgement on the legality of applying reduced VAT rates to e-books the Ministers of Culture of France, Germany, Poland and Italy have written to the European Commission demanding a review…
By Thomas Streit Küffner Maunz Langer Zugmaier Provisionally no additional tax claims for property developers – granting of legitimate expectation The settlement of past property developer cases is in full swing. The additional claim for VAT due from the supplier of construction work, as well as the granting of legitimate expectations,…
Belgium’s tax point rules for VAT were fundamentally changed at the beginning of 2013 when issuance of an (advance) invoice was no longer considered a tax point. But the implementation of the invoicing directive on 1 January 2013 saw the changes subject to many criticisms by businesses. Considering the impact,…
