European Union
The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
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Sponsored by KPMG GlobalWarwick Ryan and Christopher Morgan of KPMG International and Barbara Bell of KPMG in the UK provide a guide to the new CBAM reporting obligations and what assistance is available for affected companies. -
Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services considers the implications of the CJEU’s ruling on “economic activities”, and the lack of a one-size-fits-all solution for taxpayers.
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Sponsored by EY RomaniaClaudia Sofianu and Dan Raut of EY Romania consider the challenges faced by EU member states as they prepare for the transposition of Directive (EU) 2022/2041 by the end of 2024.
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