The 13th European Directive entitles companies established outside the EU to claim back the VAT paid on business related expenses. The VAT refund can be granted to companies fulfilling specific requirements : Difficulties Even though […]
On this World Book Day, we go through the recent ruling from the French tax administration clarifying the VAT rate applicable to certain works with an incidental editorial contribution, such as the elements of an […]
On the 15th of April are celebrated the fine arts, in honour of the day of birth of Leonardo Da Vinci. Since its establishment in 2012 by the International Association of Art, the event deems […]
Proposed in December 2023, the Japan’s Tax reform has been voted by the Diet on March 28. Besides changes in Corporate and International Taxation, the reform modifies the liabilities for Japanese Consumption Tax which can […]
An official candidate country since December 2022, Bosnia and Herzegovina moved one step closer to the EU accession in March 2024. Based on the reported progress in meeting the membership criteria, the Commission has recently recommended […]
Established in 1981, the Gulf Cooperation Council is a political and economic union of six Arab states of the Persian Gulf: United Arab Emirates, Saudi Arabia, Bahrain, Oman, Kuwait and Qatar. Due to the historically low oil […]
Published on 01/03/2024, the annual report of the European Public Prosecutor’s Office (EPPO) estimates €11.5 billion financial damage linked to the cross-border EU VAT fraud, with 339 active investigations. This amount represents a significant increase compared […]
Reudcing costs of your business purchases abroad Companies purchasing goods and services abroad or engaging non-domestic travel expenses often pay foreign VAT charged by suppliers of different countries. This foreign VAT can be claimed back […]
Starting from March 1st , 2024, the distance sales of goods shipped from Great Britain (England, Scotland and Wales) or from the Isle of Man to Northern Ireland will be considered as local sales within […]
A recent decision Nr. 466004 of the French Council of State confirms the primacy of substantive requirements over formal requirements for the deduction of input VAT under common law conditions. Case summary / Eaton Industries […]
