International VAT Monitor Index 2009 - empcom.gov.in

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Index 2009 – CKBB and CLO – Change of address 134 – Contract research by universities 36 – Deduction of reverse charged VAT 305 – Electronic and broadcasting services 35 – Electronic returns and reports 214 – Event-related supplies 399 – Exemptions versus zero rates 305 – Housing as part of a social policy 133 – Lawyers 493 – Letting of immovable property 493 – Management of advertising space on websites 400 – Monthly VAT refunds 133 – New forms 493 – Penalties relating to the reverse charge mechanism 133 – Place of supply – Refunds of VAT 492 – Prepaid conferences 493 – Pro forma invoices 305 – Refunds of VAT – Partial refunds 134 – Refunds of VAT – VAT groups 134 – Rounding of VAT 213 – Sales on approval 400 – Supplies made by company directors 213 – Tax collection 36 – Travellers’ allowances 35 Benin – Exemptions 135 Bosnia and Herzegovina – Assessment of VAT 305 – Diplomatic immunities – IPA 37 – Goods financed by IPA funds 400 Brazil – Bread and wheat 401 – Crediting federal taxes against CIT 37 – Deadlines for payment of federal taxes 37 – FIFA World Cup 135 – Flat-rate deductions 135 – IT companies 214 – Olympics and Paralympics 135 – Tax amnesty 37 – Transfer of ICMS credits 135 – Transport services 135 – Work on vessels 135 Bulgaria – Acquisition VAT 38 – Business restructuring 38 – Exchange of goods 38 – Investment gold 38 – Place of supply – Refunds of VAT 493 – Thresholds 38 – Travellers’ allowances 38 Burkina Faso – Railway transport 135 Burundi – Introduction of VAT 306 Cameroon – Alcoholic beverages 136 – Health and life insurance 135 Canada – 2010 Winter Olympics 39 – Aggressive tax planning 214 – Direct selling industry 136, 214 – Direct selling industry – Quebec 215 – FNGST extended 38 – Interest rate 38, 214 – Non-resident security accounts 39 – Ontario GST 215 – Quebec sales tax rate 215 Central African Republic – Petroleum products 137 – Rates 137 CFE – CFE Forum 2009: Cross-Border VAT Structures 306 Chad – Disputes 216 – Gambling and entertainment 216 – Penalties 216 – VAT returns 216 Chile – Branches of non-resident companies – Double-taxation convention 494 – Customs agents 308 – Fuel for international transport 493 – Interest and inflation adjustments 308 – Mutual insurance organizations 494 – Professional design services 494 – Seminars and courses 308 China (People’s Rep.) – Animation cartoon industry 401 – Anti-fraud measures 309 – Business tax 40 – Consumption type of VAT 40 – Credit guarantees 309 – Export fraud 216 – Export of textiles and garments 137 – Export refund rates 217 – Filing and payment deadlines 40 – Fixed assets 308 – Imported equipment 402 – July 2009 riots 401 – Non-resident suppliers 216 – Rates of VAT 40 – Reduced rates 137 – Refund rates 308 – Reorganization SAT 40 – Revenue from VAT 401 – Simplified collection system 137 – Tax periods 40 Croatia – Commissionaires 495 – Exempt financial services 494 – Free inventory goods 138 – Import value 495 – Margin scheme 495 – Own consumption 495 – Place of supply 494 – Refunds of VAT 494 – Samples and gifts 495 – Standard rate 402, 494 – Tax representatives 494 Cyprus – Hotel accommodation 218 – Place of supply – Refunds of VAT 495 Czech Republic – Council Decision – Border bridges – Germany 138 – Open-market value 402 – Passenger cars 218 – Place of supply of services 402 – Place of supply – Refunds of VAT 495 – Proposed Decision – Territorial scope 41 – Rates 495 Denmark – Deferral of VAT 218, 402 – Management of real estate 138, 310 – New buildings and building land 138, 310 – Newspapers 138 – Passenger transport 138 – Place of supply – Refunds of VAT 495 – Travel agents 138, 310 Djibouti – Consumption tax rates 139 – Free-trade zone 139 – Introduction of VAT 138 Estonia – Place of supply – Refunds of VAT 495 – Rate of VAT 402 – Reduced VAT rate 41 – Retail export scheme 311 – Standard rate 311 ERA Conference – Fifth VAT Forum 52 European Union – Anti-fraud agreement with Liechtenstein – Ecofin 144 – Anti-fraud agreement with Switzerland 144 – Cooperation between EU Member States 403 – Cooperation between EU Member States – Working document 498 – Council Decision – Border bridges – Czech Republic and Germany 144 – Council Decision – Deduction of VAT – Germany 497 – Council Decision – Reverse charge mechanism – United Kingdom 311 – Council Decision – Small businesses – Poland 497 – Council Directive and Regulation – VAT fraud 41 – Council Directive – Reduced VAT rates 311 – Council Directive – VAT exemption 497 – Council Directive – VAT fraud 311 – Financial services 498 – Grouping 402 – Infringement procedure – Aircraft – United Kingdom 312 – Infringement procedure – Building land – Latvia 311 – Infringement procedure – Children’s items – Poland 43 4 INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 © IBFD
– Infringement procedure – Crossborder passenger transport – Poland 311 – Infringement procedure – Exemptions – Austria 498 – Infringement procedure – Exemptions – Finland 498 – Infringement procedure – First performances of a work – France 498 – Infringement procedure – Flat-rate farmers – Portugal 311 – Infringement procedure – Provision of personnel – Netherlands 43 – Infringement procedure – Refund rules – Hungary 499 – Infringement procedure – Refunds – Greece 498 – Infringement procedure – Taxable amount – Austria 498 – Infringement procedure – Taxable amount – Italy 220 – Infringement procedure – Taxable amount – Poland 220 – Infringement procedure – Transposition of two Directives – Greece 220 – Infringement procedure – Transposition of two Directives – Italy 43 – Infringement procedure – Travel agents – Spain 499 – Infringement procedures – Reduced rate – Austria; France; Germany and Luxembourg 498 – Infringement procedures – Reduced rate – Austria, France, Germany, Luxembourg and Netherlands 43 – Insurance and financial services – Ecofin 44 – Invoicing rules – Frequently asked questions 140 – Invoicing – Study and report 46 – List of gold coins – 2009 49 – Mutual assistance in recovery of taxes – Report 498 – Political agreement on VAT Directives reached – Ecofin 311 – Postal Directive – Working document 47 – Proposed Decision – Cash-based deduction – Sweden and United Kingdom 497 – Proposed Decision – Deduction of VAT – Germany 403 – Proposed Decision – Reverse charge mechanism – United Kingdom 220 – Proposed Decision – Territorial scope – Czech Republic and Germany 43 – Proposed Directive and Communication – VAT fraud 42 – Proposed Directive and Communication – VAT invoicing rules 139 – Proposed Directive – Reverse charge 496 – Proposed Directive – Reverse charge – Frequently Asked Questions 496 – Proposed Directives – Mutual assistance in recovery of taxes 143 – Reduced VAT on environment-friendly products – Study 145 – Reduced VAT rate – Directive – Report European Parliament 219 – Reduced VAT rates – Ecofin 44, 145, 218 – Reduced VAT rates – Opinion EESC 219 – Reverse charge mechanism – Ecofin 220 – Taxation trends 403 – Taxes in Europe – Database 312 – Travellers’ allowances 42 – VAT collection and control procedures – Report 47 – VAT fraud – Directive and Regulation – Opinion EESC 42 – VAT fraud – Directive – Opinion European Parliament 42 – VAT fraud – Fiscalis Seminar 144 – VAT fraud – Regulation – Opinion and Report European Parliament 42 – VAT rates 43 – Verifications of VAT identification numbers 312 Questions from the European Parliament – Educational IT equipment 316 – Letterbox companies 313 – Mobile-home occupants in the Netherlands 315 – Pay TV services 316 – Printing work for funerals 314 – Race horses in Ireland 312 – Registration tax 314 – Taxable persons – Italy 312 – Unlawfulness of VAT on waste tax 315 Fiji – Zero rating 145 Finland – Cars 220 – Food 146 – Infringement procedure – Exemption 499 – Personal tax account 404 – Place of supply – Refunds of VAT 499 – Rates 499 – Tax accounts 145 France – Assembly and installation 499 – Books 499 – CO2 emission allowances 404, 500 – Collectors’ items 54 – Deduction of VAT 317 – Failure to declare self-assessed VAT 500 – Greenhouse gas emissions units 317 – Infringement procedure – First performances of a work 500 – Infringement procedures – Reduced rate 54, 500 – Monthly refunds 220 – Overseas economic development 54, 317 – Place of supply – Refunds of VAT 499 – Public/private partnerships 49 – Rate of VAT 404 – Refunds of VAT 54 – Restaurant services 318 – Self-employed status 318 – Time of deduction 499 – Transfers of buildings 317 – VAT audit unearths identity of Swiss bank account holders 500 – Voluntary disclosure – 5% penalty 220 Index 2009 Germany – Cash receipts 405 – Combating tax evasion 501 – Council Decision – Border bridges – Czech Republic 146 – Council Decision – Deduction of VAT 501 – Free ports 146 – Home production of energy 221 – Infringement procedures – Reduced rate 54, 501 – Medical services 146, 404 – Place of supply 404 – Place of supply – Refunds of VAT 500 – Postal services 146 – Proposed Decision – Territorial scope 54 – Summary invoices 146 – VAT returns 146 Greece – Infringement procedure – Refunds 501, 502 – Infringement procedure – Transposition of two Directives 221 – Place of supply – Refunds of VAT 501 Grenada – Introduction of VAT 221 – Tax amnesty 54 Guernsey – Goods and services tax 221 Hungary – Business records 222 – Infringement procedures – Refund rules 502 – Invoices 221 – Penalties 222 – Place of supply – Refunds of VAT 502 – Rates 502 – Rates of VAT 405 – Refunds of VAT 318 – Standard and reduced rates 221 – Standard rate 318 – Tax procedure 222 – Technical amendments 221 Iceland – Food 405 IFA – Physical presence 503 India – Builders 146 – Dual GST 405 – Educational institutions 147 – Export of services 222 – Input tax – Mixed use 406 – Introduction of GST 223, 503 – Packages of goods and services 406 – Proposed GST 318 – Refunds of service tax 406 – Scope of service tax 406 – Service tax 318 – Special economic zones 222 – Standard rate of service tax 147 – Standard software 407 – Territorial jurisdiction 406 © IBFD INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 5
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International VAT Monitor Index 2009 - empcom.gov.in

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