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Right to Deduct VAT on Company Cars – The French Standstill Clause Tested by the QM Case 公司用车增值税扣除权 - QM 案例对法国停滞条款的检验
International VAT Monitor Pub Date : 2024-07-24 DOI: 10.59403/2qyepkb
G. D. Cordes
{"title":"Right to Deduct VAT on Company Cars – The French Standstill Clause Tested by the QM Case","authors":"G. D. Cordes","doi":"10.59403/2qyepkb","DOIUrl":"https://doi.org/10.59403/2qyepkb","url":null,"abstract":"The Court of Justice of the European Union decision in the QM case DE: ECJ, 20 Jan. 2021, Case C-288/19, QM v. Finanzamt Saarbrücken, Case Law IBFD. bears many consequences for companies putting cars at the disposal of their employees or management. In this article, the author investigates whether the definition of the concept of renting provided by the Court in this decision is likely to call into question the right from which France benefits under a standstill clause to exclude the deduction of VAT on company cars.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"65 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141806683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The New EU VAT Special Scheme for Small Enterprises as of 1 January 2025 自 2025 年 1 月 1 日起实施新的欧盟小型企业增值税特别计划
International VAT Monitor Pub Date : 2024-07-11 DOI: 10.59403/22cm2d8
F. Matesanz
{"title":"The New EU VAT Special Scheme for Small Enterprises as of 1 January 2025","authors":"F. Matesanz","doi":"10.59403/22cm2d8","DOIUrl":"https://doi.org/10.59403/22cm2d8","url":null,"abstract":"The special VAT scheme for small enterprises was introduced in the European Union in 1977. Precisely for this reason, a review and update are necessary. The main change to be introduced in 2025 is the possibility of applying the VAT exemption, under certain circumstances, to cross-border transactions. While it sounds like a good initiative, putting such an exemption into practice can be complicated. With regard to some of the formal obligations of the special scheme, while they appear to be a simplification, they may not be so in practice. In addition, SMEs will have to keep an exhaustive control of their volume of operations in order not to be suddenly excluded from the scheme. This situation would imply significant complications for them. In this article, the author explains the main intricacies of the new VAT special scheme for SMEs.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"68 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141658467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
VAT and Directors’ Fees: Can Directors Who Are Individuals Be Considered Taxable Persons? 增值税和董事酬金：作为个人的董事能否被视为纳税人？
International VAT Monitor Pub Date : 2024-07-09 DOI: 10.59403/88pr4y
C. B. D. Silva
{"title":"VAT and Directors’ Fees: Can Directors Who Are Individuals Be Considered Taxable Persons?","authors":"C. B. D. Silva","doi":"10.59403/88pr4y","DOIUrl":"https://doi.org/10.59403/88pr4y","url":null,"abstract":"In the aftermath of the ECJ’s decision in the TP (C-288/22) case, the author of this article argues that directors who are private persons can be taxable persons for VAT purposes. The author argues that this idea is a solution in line with the broadness inherent in the concept of taxable person and that directors can fulfil the requirements of “any person”, “economic activity” and of acting “independently”. In addition, the author stresses that depriving an individual of such a status may equate to hindering legal neutrality (or at least the principle of equal treatment), as well as affecting system neutrality. Furthermore, this article reveals the alignment of this position with economic reality. Lastly, it will signal some of the undesirable consequences of negating the taxable person status: from non-taxation and creation of opportunities for tax avoidance, to tax non-neutrality.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"37 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141663746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Déjà Vu Drama: The Controversy of Subsidiaries as Fixed Establishments as Illustrated by the Adient Case 似曾相识的戏剧：从 Adient 案例看子公司作为固定机构的争议
International VAT Monitor Pub Date : 2024-07-01 DOI: 10.59403/1fwnxjs
G. Echevarría Zubeldia
{"title":"Déjà Vu Drama: The Controversy of Subsidiaries as Fixed Establishments as Illustrated by the Adient Case","authors":"G. Echevarría Zubeldia","doi":"10.59403/1fwnxjs","DOIUrl":"https://doi.org/10.59403/1fwnxjs","url":null,"abstract":"On 13 June 2024, the ECJ issued its decision in the Adient case, concerning whether a controlled company or a group company can be considered a fixed establishment for VAT purposes of the parent company or another group company. This decision reiterates that mere group affiliation or contractual agreements do not constitute a fixed establishment per se. In this article the author delves into all these questions and considers why tax authorities continue to assess companies for fixed establishment matters despite the clear guidelines provided by the ECJ.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141704482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link” 欧盟 "进口货物远程销售 "与关税：注意 "联系
International VAT Monitor Pub Date : 2024-06-11 DOI: 10.59403/2d6vj6q
S. Messina
{"title":"EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link”","authors":"S. Messina","doi":"10.59403/2d6vj6q","DOIUrl":"https://doi.org/10.59403/2d6vj6q","url":null,"abstract":"The current legal framework of the European Union encompasses a link between the “importation of goods” and customs duties, which has several implications for VAT. In this article, the author presents an initial assessment of the EU Commission’s proposal for the reform of the Union Customs Code in light of the aforementioned link and its VAT implications. The author concludes that the proposal does not affect the existing link between VAT on “importation of goods” and customs duties, but instead adds another link, this time between customs duties and the “distance sales of goods imported”. Similar to the existing link, the proposed connection also presents several VAT implications.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"4 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
GST Rate Structure and Exemptions in India: Comments from a Global Perspective 印度的商品及服务税税率结构和豁免：全球视角下的评论
International VAT Monitor Pub Date : 2024-05-17 DOI: 10.59403/1k9cqr7
R.F.W. van Brederode
{"title":"GST Rate Structure and Exemptions in India: Comments from a Global Perspective","authors":"R.F.W. van Brederode","doi":"10.59403/1k9cqr7","DOIUrl":"https://doi.org/10.59403/1k9cqr7","url":null,"abstract":"Many countries, including India, apply a multi-rate VAT system and exemptions. The author in this article compares the rationale for a single VAT rate with the justifications generally given for applying multiple rates and exemptions. He focuses on India and evaluates the main justification for multiple rates and exemptions in its GST system, namely combating regressivity. It is argued that relief for the burden the GST particularly imposed on the lowest income groups can be provided more effectively than through reduced rates and exemption by incorporating into the GST system a rebate for GST paid up to the poverty level.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"2 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140964015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Decade of VAT Reforms in Honduras: A Legislative Fixation on Exemptions 洪都拉斯增值税改革十年：免税立法
International VAT Monitor Pub Date : 2024-05-15 DOI: 10.59403/2f52j1s
R. Ramos Obando
{"title":"A Decade of VAT Reforms in Honduras: A Legislative Fixation on Exemptions","authors":"R. Ramos Obando","doi":"10.59403/2f52j1s","DOIUrl":"https://doi.org/10.59403/2f52j1s","url":null,"abstract":"In this article, the author examines the evolution of a decade (2013-2023) of VAT reforms in Honduras, focusing on legislative tendencies towards increasing VAT exemptions. This trend is analysed in contrast to the country’s considerable tax expenditures, suggesting a lack of strategic coherence in VAT reform efforts. He also identifies gaps in the VAT system, including the absence of comprehensive regulations for the digital economy, the need for an electronic invoicing framework and inadequate definitions regarding the taxation of services and intangible goods, as well as the issue of tax compliance among businesses in the informal economy, proposing a re-evaluation of the simplified tax regime.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"79 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140973668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
From Triangular to Quadrangular Operations in EU VAT 欧盟增值税从三角业务到四角业务
International VAT Monitor Pub Date : 2024-05-13 DOI: 10.59403/363evth
G. Echevarría Zubeldia
{"title":"From Triangular to Quadrangular Operations in EU VAT","authors":"G. Echevarría Zubeldia","doi":"10.59403/363evth","DOIUrl":"https://doi.org/10.59403/363evth","url":null,"abstract":"If the VAT triangulation simplification could be applied to longer supply chains, many EU companies could significantly reduce the administrative burden of maintaining VAT registrations in multiple Member States to become part of EU chain transactions. In this article, the author wonders if this is really possible based on the position held by the European Commission and accepted with “quasi unanimity” by the VAT Committee.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"124 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140985184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Japan Introduced Full VAT Liability Regime to Digital Platforms 日本为数字平台引入全面增值税责任制度
International VAT Monitor Pub Date : 2024-05-13 DOI: 10.59403/1a5eezn
T. Masuda
{"title":"Japan Introduced Full VAT Liability Regime to Digital Platforms","authors":"T. Masuda","doi":"10.59403/1a5eezn","DOIUrl":"https://doi.org/10.59403/1a5eezn","url":null,"abstract":"In this article, the author discusses a new Japanese tax reform named the “Platform Taxation” regime, which is, in effect, the long-awaited Japanese adoption of the full VAT/GST liability regime that is recommended in the OECD’s 2019 report.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":"27 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering Off Course? 质疑 ViDA 规则对平台经济的相称性：我们是否偏离了方向？
International VAT Monitor Pub Date : 2024-05-10 DOI: 10.59403/3ajrqgg
M. Papis, E. Sroka
{"title":"Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering Off Course?","authors":"M. Papis, E. Sroka","doi":"10.59403/3ajrqgg","DOIUrl":"https://doi.org/10.59403/3ajrqgg","url":null,"abstract":"In this article the authors critically analyse the ViDA proposal’s implications for platform sellers in the passenger transport and short-term accommodation sectors. The proposed rules for platforms aim to create a level playing field by addressing VAT inequality and ambiguity surrounding taxation rules for these sectors. However, the authors argue that the proposed deemed supplier regime goes further than necessary in achieving its intended purposes. The authors propose further discussions and refinements to ensure that the new rules are proportionate and simultaneously promote a harmonized VAT system across the European Union.","PeriodicalId":512022,"journal":{"name":"International VAT Monitor","volume":" 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140992717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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