Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Europe

Adapting VAT for the future
Malta – another choice for non-doms
Embracing e-invoicing
Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...
HMRC has written to 145,000 VAT-registered businesses trading with the EU about simplified importing procedures and also updated them on the actions that they need to take to...

Tuesday evening saw the House of Commons vote against the government’s Brexit plan with a majority of 230.

On Thursday, 17 January, HMRC released the following statement:

‘The UK will be leaving the EU on 29 March 2019. Leaving the EU with a deal remains the government’s top priority, however the government and businesses should continue to plan for every possible outcome including no deal.

Tribunals’ inconsistent approach to VAT legislation

EC v UK (C-161/14), Court of Justice of the European Union

The European Commission (EC) has proposed ways to remove VAT barriers in the cross-border delivery of goods ordered and services received online.

The communication A Digital Single Market Strategy for Europe acknowledges that the administrative burden of VAT compliance and distortions of competition cause problems for businesses.

The Court of Justice of the European Union (CJEU) wants to more than double its number of general court judges, as part of reform plans being examined by the European parliament.

The CJEU’s proposals – approved in principle by the Council of the EU – aim to “enhance the overall efficiency of the… court system and… provide structural and sustainable solutions”.

The mooted reform comes after the number of cases before the general court increased from 398 in 2000 to 912 in 2014, with growth expected to continue.

Show
12
Results
back to top icon