Suchergebnisse für: `vat-registration` (7 gefunden)

1. 26. August 2021

   Questionnaire for VAT registration of foreign entrepreneurs

   In a current circular the Federal Finance Ministry introduces model forms for 2021 and subsequent years with respect to the VAT registration of entrepreneurs domiciled abroad.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT registration No., foreign entreprene ...
2. 20. Oktober 2016

   No automatic VAT liability solely because of missing VAT ID ...

   The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled.

   Kategorien: From Europe

   Schlagwörter: intra-community supply, VAT ID Number, V ...
3. 01. März 2023

   VAT group regime introduced in France effective 2023

   France has chosen to exercise the option of Article 11 of the VAT Directive as of 1 January 2023 and to provide for the establishment of a VAT group if certain requirements are met. With this new optional regulation in force France joins most other EU countries providing for one VAT entity for the whole group and a single VAT registration in this respect.

   Kategorien: PwC Reports

   Schlagwörter: VAT group
4. 13. Dezember 2022

   European Commission presents proposals to modernize the VAT ...

   Embracing the digital transition to help fight VAT fraud and support EU businesses! For the EU Commission, that’s the key to modernize and make the EU's Value-Added Tax system work better for businesses and more resilient to fraud.

   Kategorien: From Europe

   Schlagwörter: VAT system, digitalization
5. 09. Januar 2011

   Conflict of definition with no collection of VAT does not pr ...

   The ECJ has held that a conflict of definition leading to cross-border car leasing being taxable in neither country does not preclude the right to deduct input tax.

   Kategorien: From Europe

   Schlagwörter: input tax deduction, conflict of definit ...
6. 01. Februar 2019

   Tax authorities' circular on VAT liability of operators of a ...

   The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT, Finance Act 2018, electronic market ...
7. 17. November 2017

   European Court of Justice: compulsory content of invoices fo ...

   On 15 November 2017 the European Court of Justice (ECJ) published its decision in the joined cases of Geissel and Butin ruling that Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (“the VAT Directive”) - Articles 168(a) and 178 (a) together with Article 226(5) - must be interpreted as precluding national legislation, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice.

   Kategorien: European Court of Justice

   Schlagwörter: incomplete invoice, invoice requirements ...