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Title: Global VAT/GST Newsletter 
Author: Erik Scheer, Folkert Idsinga, Jan Snel, Gina Lazanas 
Contact Information: Daniel Clarke 
Publication Date: September  2007  
Publication Type: Newsletter/Alert 
Practice/Industry: Tax; General Tax Planning; International Private Banking; Real Estate Tax; State & Local Tax; Supply Chain Tax Planning; Tax Advice for M&A & Corporate Restructuring; Tax Controversy & Litigation; Transfer Pricing; VAT/Indirect Tax
Region: Asia Pacific; Europe, Middle East & Central Asia; North America
Office: Melbourne/Australia; Sydney/Australia; Amsterdam; Antwerp/Belgium; Barcelona/Spain; Berlin/Germany; Brussels/Belgium; Budapest; Dusseldorf/Germany; Frankfurt/Germany; Geneva/Switzerland; London; Madrid/Spain; Milan/Italy; Munich/Germany; Paris; Rome/Italy; Stockholm; Vienna; Warsaw; Zurich/Switzerland; Toronto
Description:

The September 2007 issue of Global VAT/GST Newsletter includes the following articles:

  • European Union: European Court of Justice - A Deposit in Advance for Room Reservation is a Fixed Compensation for Cancellation, Which is Not Subject to VAT
  • Australia:GST Treatment of Forfeited Deposits - No Taxable Supply - But Watch This Space!
  • Canada: Canada Revenue Agency Announces New Taxpayer Service Initiatives
  • France: VAT on Margin Charged by Real Estate Dealer to Businesses Subject to VAT
  • Germany: Federal Court of Finance on Import VAT,Representation, and Shift of Place of Supply for German VAT Purposes
  • Netherlands: High Court Decision on Supplementary VAT Returns Preliminary Question Referred to the European Court of Justice
  • Poland: VAT on Reconstruction of a Public Road
  • Taiwan: Zero-rating of VAT to Apply to Indirect Export of Services
  • United Kingdom: New Penalty Regime Introduced HM Revenue & Customs Consult on Buildings and Land

This issue also includes other important VAT/GST developments from these countries and regions.

 
Price and Currency: Complimentary
Publication/Link: Global VAT/GST Newsletter