Deducting higher VAT payments in a supplementary return is not an option, it is a right according to the Spanish Supreme Court

By Javier Ortega, Ruiz Ballesteros Lawyers and Tax Advisors

In a recent ruling of the Supreme Court (STS 645/2023, 23 February 2023), the Spanish Court of Justice ruled on whether it is a right or an option of the taxpayer regarding the rectification of a supplementary VAT self- assessment submitted by a sports club, in which a higher amount of deductible VAT is recorded and, therefore, a refund of undue income is requested.

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The new French VAT Group

By Marine Doucey, Aliantis

Article 162 of the French Finance Act for 2021 implements in France Article 11 of the EU VAT Directive which introduced the option for a VAT Group. The VAT Group regime was entered into force in France as of 01 January 2023.

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Is your company established in the Netherlands?

By Jos Philips, Schipper Accountants

In many cases it is clear whether a company is established in the Netherlands: there is a Dutch company or there is a permanent establishment for VAT purposes. The requirements for a permanent establishment are the same on paper as in other EU countries. Nevertheless, the Dutch tax authorities seem very critical about admitting foreign companies as Dutch entrepreneurs for VAT purposes. Even Dutch subsidiaries with foreign shareholders have difficulty convincing the tax authorities that they are based in the Netherlands.

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Warehouse fulfillment center

New EU’s Payment Service Providers Directive

By Niels Webersinn, nbs partners

Each year in November, the sales promotion event Black Friday is now marketed to us in Germany. This day, which was originally a sales event for local retailers in the USA the day after American Thanksgiving, has become increasingly established internationally, particularly through the promotion of online retail with appropriate marketing support.

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Indirect tax as a crucial part of ESG

By Siffat Kaur, Ashwani & Associates, Chartered Accountants

Businesses, where traditionally performance has been linked to pure-play financial and economic metrics, are now also taking full measure of the potential environmental, social and economic (ESG) value erosion this approach can lead to.

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Those simplified ABC transactions are not so simple

By Toon Hasselman, EJP Financial Astronauts

The European Court of Justice’s decision in the Luxury Automobile Trust case (C-247/ 21) has clarified the application of the simplified ABC regulations (also known as triangulation). This simplification can be applied when Business A sells goods to Business B, which it in turn sells them to Business C, when A, B and C are established in different EU member states and the goods are transported directly from A to C.

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Rothenburg o.d.T., Germany

No VAT liability for the excess when incorrect higher VAT rates are applied on invoices to final consumers

By Brigitte Jakoby, Jakoby Dr Baumhof – Wirtschaftsprüfer Steuerberater Rechtsanwälte

On 08 September 2022, the European Court of Justice (ECJ) decision on case C-378/21 (P GmbH) addressed the issue of whether an entrepreneur can adjust the overstated tax rate to the lower, correct rate. Article 203 of the EU VAT Directive states that the issuer of an invoice is liable for the VAT which he incorrectly shows in his invoice. Therefore Art. 203 could be an obstacle for the correction.

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Special EU VAT rules for international transport

By Ineke C. J. M. Schellen, Baat accountants & adviseurs

Under European VAT law, transport services are subject to the general B2B rule, i.e. in the member state where the recipient is located, transport services are taxable and the VAT due is levied from the recipient via a reverse charge. However, some member states have introduced special rules that deviate from the general rule in cases where the transport is outside the EU (e.g. US to Canada), or takes place within a single member state (e.g. from Amsterdam to Rotterdam). These special rules are the so-called “effective use and enjoyment rules”.

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