Value added tax.
The authors would like to thank Bernard Appy, Secretary for Tax Reform at the Ministry of Finance (Brazil) for his comments and inputs. It is well established in the academic literature and suggested by international organizations that a broad-based VAT reduces distortions, increases economic efficiency, promotes growth and simplifies the system (Bird et al, 2007,…
The Novo Nordisk AS ruling (C-248/23), issued by the CJEU on September 12, 2024, is the latest in a string of decisions on the VAT regime of rebate schemes in the pharmaceutical sector. In this ruling the CJEU looks at a new question: whether a tax on the sales of pharmaceutical companies can be qualified…
1. Background 1.1 An overview of current tax proposals The Omnibus Bill (Ley de Bases y Puntos de Partida para la Libertad de los Argentinos, the Bill) is a multi-purpose, comprehensive legislative proposal aimed at funneling and materializing several main objectives pursued by President Milei’s administration, concerning the restructuring of the public sector and the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of Artificial Intelligence Systems: Reflections on Some Recent Developments The article discusses the increasing use of artificial intelligence (AI) by tax authorities in the European…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Irma Mosquera Valderrama, Throughput Legitimacy of the Peer Review Process of the Four Beps Minimum Standards: A Case Study This article focuses on the Base Erosion Profit Shifting (BEPS) Project and more specifically on…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Alice Pirlot, Climate Clubs: An International Tax Law Perspective Global carbon pricing has often been portrayed as an interesting idea that will never be implemented due to political hurdles. Yet, this description is being…
Melina Rocha[1] The long-awaited tax reform to implement a VAT system in Brazil was finally enacted after more than 35 years of discussions and several failed attempts. The main issue that prevented its approval since the late 80’s was the conflict of interest between the Federal entities. Brazilian Constitution shares the jurisdiction to tax consumption…
Introduction Two and a half years ago, the Kluwer International Tax Blog published a great contribution from Pawel Mikula titled “Are the Court of Justice of the European Union (CJEU)’s judgments on VAT too hard to understand?”. One could be forgiven for thinking that the recent judgment Deco Proteste – Editores (C‑505/22) was the CJEU’s…
Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard such intra-entity ‘services’[1] – i.e., transactions between a branch and its head office – as falling outside the scope…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled’! – A Plea for More Legal Certainty in EU Tax Law In its recent judgment inW AG the Court of Justice of…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More Bumpy Since the Conference of the Parties (COP) in Glasgow in November 2021 (COP26) the world has changed dramatically. In February…
The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European Commission. The proposed rules[1] envisage the introduction of a new Article 28a into the VAT Directive stipulating: “Notwithstanding Article 28, a taxable…
Article 59a of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2) of the Spanish VAT Law (Law No. 37 of 28 December 1992 on value added tax). This article contains a particular place of supply rule,…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and advisors around the world busy. It is an area that has seen numerous changes in tax policy, sometimes as a…
