The general rules of the European VAT imply that companies carrying out non-taxable or exempt transactions cannot recover the VAT borne on expenses incurred for their realisation. However, certain exempt transactions give rise to the […]
VAT refund in Norway can be claimed by non-resident companies on their business related purchases and travel expenses. Foreign companies with a valid VAT registration in Norway can deduct the input VAT in their periodical […]
In the judgment of 05/09/2024 (C 83/23), the CJEU introduces a new condition for the direct reimbursement by the tax authorities to the purchaser of goods of the VAT unduly charged and paid by the […]
The compliance with the rules of the VAT in e-commerce is of big importance ourdays, as online sales of goods and services continue to gain ground within the European Union. The e-commerce market is currently […]
The European Directive 2006/112/EC provides the VAT exemption on education and training costs, under the conditions set by the Member States. This exemption is applied within the EU and in the United Kingdom, in accordance […]
In its decision No. 488974 of July 23, 2024, the French Council of State rejects the challenge of the company Groupe Canal + SA against the administrative comments on the scope of the art. 257 […]
The EU-established companies can claim back the foreign VAT supported on their business purchases and travel expenses incurred in different member states of the European Union. The EU VAT recovery procedure for European businesses is […]
Implemented since 2018, the VAT is charged in the United Arabs Emirates with the rate of 5% on most locally provided goods and services. VAT recovery solutions are offered by the Federal Tax Authority of […]
In the context of frequent legislative changes in indirect taxation within the EU and in non-European countries, companies must permanently adjust their accounting and reporting processes to new VAT rules. Rigorous tax monitoring makes it […]
The implementation of the electronic invoicing in Germany is planned starting from January 2025, following a precise timetable. In this context, the Federal Ministry of Finance has recently prepared the draft of an official letter […]
