ECJ: The Court rules against reduced VAT rates for electronic books
On 5 March 2015, the Court of Justice of the European Union (ECJ) gave its decision in the infraction cases against France and Luxembourg on their application of reduced VAT rates on electronic books (C-479/13 and C-502/13). In summary, the Court has ruled that France and Luxembourg cannot apply a reduced VAT rate to the
Transfer of own goods between VAT warehouses
The Belgian VAT authorities recently published a new administrative decision (applicable as from 1 September 2014) stating that the transfer of own goods from one VAT warehouse to another can, under certain conditions, occur under the application of the Belgian VAT warehouse regime and that no VAT regularisation is required. This new position could be
VAT group: head office/branch transactions – Skandia CJEU case
On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office and its branch are vat’able if the branch is part of a VAT group. The Court gave a short and clear-cut answer. A VAT
ECJ Decision (K Oy): VAT rate for non-printed books
On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally be applied to books published on another physical medium, or whether different VAT rates can be justified. The Court has
VAT: Practice note – Retention of documents
The Belgian Income Tax and VAT authorities recently published a combined practice note commenting on the alignment of the Income Tax and VAT procedures as regards the retention of documents. What is new for VAT is the fact that the delivery of a receipt in case of retention of documents by the VAT authorities is
Foreign EU VAT refunds for 2013 require action
Businesses that incurred VAT on business expenditure in the EU may be able to recover this VAT provided they apply the right procedures and comply with the deadlines of 30 June 2014 for non-EU businesses and 30 September 2014 for EU businesses. For non-EU businesses, claims must be submitted with the relevant local EU tax authority
