The CJEU Judgement on “Luxury Trust Automobil GmbH” (C-247/21) analysis the importance of following strictly invoice requirements in a triangulation supply and more specifically of the “reverse charge” statement on the second invoice in a triangulation.
Since most of us will fall within the category of people who purchase goods online of which some will also come from outside the EU, may I suggest that you take a few minutes and complete the questionnaire to voice your opinion how the future of e-commerce should look like.
https://ec.europa.eu/eusurvey/runner/TAXUD_E-CommerceStudy2021
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The European Commission is working on an integrated and innovative overhaul of EU rules governing e-commerce transactions from third countries.
EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed public CbCR Directive this week.
Further details will be shared in the coming days but for now, please find the link of the press release from the EU Council.
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SGS is the world’s leading inspection, verification, testing and certification company. SGS is recognized as the global benchmark for quality and integrity. With more than 89,000 employees, SGS operates a network of over 2,400 offices and laboratories around the world.
Job Description
Working as a core member of our Group Finance team, you will manage and support the digitization of our tax reporting, e-invoicing and e-accounting systems. Partnering with our local and corporate IT and Finance teams, you will lead digital taxation projects across SGS’s European affiliates.
Read More »On Tuesday 23 of March European Parliament subcommittee on taxation hold hearing with Margrete Vestager, Executive VP of the European Commission for a Europe fit for the Digital Age. Interesting inside to be listen too.
The Commission of the VAT Expert Group has now launched the public consultation on “Improving the Situation of EU Citizens as Taxpayers for Direct and Indirect Tax”, available in 23 languages:
The EU Commission has published fact sheets in relation to the new rules, please find the links below, they are very useful.
As the first month of 2021 has passed, it’s becoming clear that the roll-out of vaccines and large scale testing will play a significant role in governments’ responses to the ongoing global pandemic. In support, the EU Council last year green-lighted a proposal to allow Member States to apply a temporary zero rate to COVID-19 vaccines and test kits.
According to the latest information issued on Intrastat requirements by HMRC, one have to differentiate between the following flows where Intrastat declarations will still be required for UK resident business and foreign businesses with a UK VAT registration:
PwC Switzerland ITX
Michaela Merz 