Home / Indirect tax - VAT & Customs 14 August 2020 Brexit Newsletter: Guidance for Businesses in Northern Ireland Please sign in to view the full articleEnter your email address and password to continueEmailPassword Remember Me Forgot password?New User? Click here to register
22 November 2023 Webcast Invite: Future of Tax & Legal Series – Indirect tax reform proposals in Brazil – webcast After several earlier false starts, it is becoming increasingly likely that Brazil will be embarking upon a major indirect tax reform.
23 October 2023 Protecting your business from being connected to VAT fraud – lessons from recent caselaw It is a well-established principle from European Union (EU) VAT caselaw that an “innocent trader” can be held liable for VAT fraud committed by another party where the innocent trader “knew or should have known” of that fraud.
31 August 2023 VAT rate for the hospitality sector reverts to 13.5% from 1 September 2023 The rate of Irish VAT which applies to certain goods and services, mainly in the tourism and hospitality sector, will increase from 9% back to 13.5%, with effect from 1 September 2023.
31 July 2023 CJEU confirms that a toll manufacturer does not create a VAT fixed establishment of its customer On 29 June 2023, the Court of Justice of the European Union (“CJEU”) added the latest instalment of its case-law on what constitutes a “fixed establishment” for VAT purposes, in the Cabot Plastics Belgium case (C-232/22).