February2020


American Businesses Seek EU VAT Clarifications

Posted on February 20th, by Global Tax Weekly in Sales Tax. No Comments

On February 14, 2020, AmCham EU, the representative body for American business in the European Union, wrote a request for greater transparency on the progress of the 2021 VAT e-commerce package and its implementation.

The reforms, agreed by EU member states on March 12, 2019, are intended to simplify VAT rules for goods sold online and introduce new obligations on online marketplaces to require them to contribute in the fight against tax fraud.

Under the changes, due to be implemented on January 1, 2021, online marketplaces will be considered to act as the seller when they facilitate sales of goods with a value up to EUR150 (USD162) to customers in the EU by non-EU businesses using their platform. The same rules will apply when non-EU businesses use online platforms to sell goods from “fulfillment centers” in the EU, irrespective of their value, … Read More »


Jersey Belatedly Provides Equal Tax Rights To Married Women

Posted on February 13th, by Global Tax Weekly in Individual Taxation. No Comments

Married women will soon be able to discuss their tax affairs with the Jersey tax authority, without their husband’s permission, following Parliamentary approval of an update to Jersey’s tax rules.

On February 4, lawmakers approved the proposed change by 40 votes to two, with two abstentions.

Under the current rules, married women are prevented from discussing their tax affairs with Revenue Jersey without their husband’s permission, with married women only permitted to file their own tax return if they have opted for a separate assessment.

Dragging things kicking and screaming into the modern era, from January 1, 2021, both spouses and civil partners will be able to contact Revenue Jersey to discuss the couple’s tax affairs and update their tax information.

The changes will mean that in 2022 (for the 2021 tax year of assessment), the couple will still receive a joint tax return, … Read More »


Many EU Member States Fail To Implement VAT Fixes

Posted on February 10th, by Global Tax Weekly in Sales Tax. No Comments

Infringement proceedings have been launched against 14 EU member states for failing to implement the so-called value-added tax quick fixes.

The VAT quick fixes were included in Council Directive (EU) 2018/1910 of December 4, 2018. They are intended to simplify VAT compliance for businesses and strengthen and harmonize existing EU rules ahead of the introduction of more comprehensive reforms to EU VAT law scheduled for 2021.

The four short-term measures provide:

That the VAT identification number of the customer, allocated by a member state other than that in which dispatch or transport of the goods began, should constitute an additional substantive condition for the application of the exemption in respect of an intra-Community supply of goods.
For more uniform rules when determining the VAT treatment of chain transactions, including triangular transactions, clarifying in particular which party should benefit from zero-rated treatment;
New VAT rules for … Read More »





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