International VAT Monitor Index 2009 - empcom.gov.in

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Index 2009 Tajikistan – Standard rate 326 Tanzania – Exemptions 414 – Human medicines 414 – Standard rate 414 Thailand – Business transfer 414 – Debt restructuring 414 Togo – Free zones 152 Tunisia – Electronic tax returns 152 Turkey – Cars – Electrical and electronic appliances 415 – Reduced rates 233, 415 – Refund of input VAT 68 – Restaurant services 415 Uganda – Exemptions 327 Ukraine – Agricultural businesses 69 – Biofuel 415 – Energy-saving technologies 152 – Pledged goods 415 United Kingdom – Budget 2009 152 – Council Decision – Reverse charge mechanism 327 – Infringement procedure – Aircraft 327 – Interest 69 – Overseas business entertainment 233 – Place of supply – Refunds of VAT 510 – Postal services 511 – Proposed Decision – Cash-based deduction 511 – Proposed Decision – Reverse charge mechanism 235 – Refund application and assessment periods 234 – Refund application period 415 – Refunds of VAT – Direct tax aspects 234 – Registration threshold 235 – Sponsored theatrical performances 510 – Standard rate 69, 415 – Tour operators 234 – Unjust enrichment 152 United States – Cash for clunkers 511 – Cheap clothing 70 – E-commerce transactions 327 – Nexus for business activity tax 235 – State compliance review 69 – Arkansas – Groceries 235 – Taxable services 235 – California – Diplomatic exemptions 235 – Economic nexus 235 – Nexus of Internet vendors 153 – Proposed tax policy changes 416 – Colorado – Cigarettes 416 – Clean technology companies 416 – Penalty for sales tax 328 – Connecticut – Nexus of Internet vendors 153 – Florida – Recreational facilities 416 – Georgia – Portable toilets 511 – Hawaii – “Amazon” legislation 328 – County tax surcharge 328 – Kansas – Refund application period 328 – Kentucky – Collection costs compensation 236 – Digital sales 236 – Retailers 235 – Louisiana – Bait and feed for crawfish 416 – Food for home consumption 417 – Radiation therapy treatment centres 417 – Shelters for homeless 417, 512 – Trucks and trailers in interstate commerce 417 – Maine – Tax rates and tax base 417 – Massachusetts – Tax rate 417 – Michigan – Biomass-harvesting machinery 153 – Conformation to SSUTA 153 – Definition of sales price 153 – Medicaid medical services 153 – Redefinition of gross receipts 153 – Statistical audit methods 417 – Minnesota – Nexus of Internet vendors 154 – Mississippi – Definition of “business” 328 – Digital products 236 – Farm equipment 328 – New Jersey – Small businesses 154 – New York – Sales tax in New York City 418 – Training software 236 – Web-based homecare systems 417 – North Carolina – Agricultural products 512 – Fish and seafood 512 – Meat 512 – Nexus of Internet vendors 154 – Retailers’ liability for over-collection 512 – Vegetables 512 – Volunteer emergency response organizations 512 – South Dakota – Telecommunications services 236 – Tennessee – Compliance with SSUTA 418 – Vermont – Digital downloads 418 – Virginia – Food, computer equipment 328 – Washington – Biomass energy 328 – Conformation to SSUTA 418 – Energy incentive legislation 328 – High technology 418 – Hybrid vehicles 329 – Renewable energy 328 – Solar energy 329 – Wisconsin – Digital goods 237 – Significantly modified software 236 – Single-owner entities 418 – Sourcing 237 – SSUTA conformity 237 – Wyoming – Renewable energy 237 Uzbekistan – Commercial banks 419 Venezuela – Exonerated imports 71 – Invoices relating to utilities 70 – Standard rate 238 Vietnam – Deduction of VAT 72, 329 – Exemptions 72 – Exported services 329 – Non-resident contractors 154 – Rates of VAT 72 – Standard and reduced rates 329 – Tax concessions 154 – Taxable persons 329 West African Economic and Monetary Union – Amendments to VAT Directive 419 Zambia – Deferment scheme 155 – Multi-facility economic zones 155 – Refunds 155 – Seasonal crops 155 – Storage of records 155 – Zero rate 155 Zimbabwe – Budget 2009/10 238 VAT Case Notes Australia – Credit card surcharges 420 – First sale of immovable property 155 – Foreign currency 513 – Hobby-business borderline 238 – Units in unit trusts 72 Austria – Bad debts 156 – Business entertainment 422 – Deduction of input VAT 156 – Deduction of VAT relating to immovable property 239 – Good faith 513 – Invoicing requirements 330 – Margin scheme and small businesses 330 8 INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 © IBFD
– Mixed use of buildings 421 – Mixed use of buildings by public bodies 422 – Overpriced goods 421 – Proof of transport 513 – Time of deduction 330 Brazil – IPI export regime 514 – Rate of COFINS 514 Canada – Adult education 157 – Ambulance services 514 – Camp’s day visits 160 – Charitable donations 158 – Cutting up hunters’ meat – Supply of goods or services? 73 – Financial services 427 – Financial services and loyalty programme points 428 – Group audit 515 – GST paid in error 422 – Holding company 156 – Information about third parties 516 – Investment management services 72, 425 – Lawyer’s disbursements 75 – Legal fees 159 – Non-therapeutic massage 331 – Passenger vehicle 332 – Pension plan investment management services 424 – Provincial exemptions on bankruptcy apply to GST garnishment 332 – Sales of land 330 – Superior Court can make declaratory judgment on GST law!? 75 – Termination payments 239 – The real recipient 517 – Tour packages to non-residents 517 – Wood marketing association was not agent of wood producers 74 Czech Republic – Audits limited to suspicion of fraud 160 Germany – Board and accommodation 239 – Documentary evidence 429 – Headhunting 160 – Input tax adjustments – VAT groups 160 – Organization of conferences 240 India – Advertising expenses 518 – Customized software 161 – Legal certainty 334 – Letting of immovable property 333 – Lottery tickets 240 – Telecommunications services 333 Italy – Abuse of law – Part Service 77 – Quantity discounts and bonuses 241 – Refunds of VAT 334 – Signature on VAT returns 334 – Tax amnesty 519 Netherlands – Assets labelling 431 – Circumstances beyond the taxable person’s control 241 – Deduction of input tax 520 – Dental prostheses 241 – Documentary evidence 519 – Exchange of currency 430 – Financial and insurance services 241 – Money laundering 431 – Operation of slot machines 335 – Place of supply of services 431 – Reverse charge mechanism – Transfer of immovable goods 430 – Rounding amounts of VAT 335 – Tax-staggering scheme 520 – Travel agents – Recovery of VAT 335 Peru – Input tax deduction 242 Poland – Bonuses 336 – Car expenses 242 – Cash registers 431 – Delayed refund of VAT 243 – Documentary evidence 336 Portugal – Taxable base 336 Russia – Advertising expenses 522 – Allocation of VAT on self-construction 337 – Amended invoices 521 – Discounts 162 – Due diligence 522 – Foreign exchange differences 243 – Interest on delayed refund of overpaid taxes 243 – Invoicing requirements 337 – Joint activity agreements (simple partnership) 432 – Leasehold improvements 162 – Payments under preliminary agreements 432 – Pro rata deduction 161 – Recovery of VAT on construction 521 – Refund application period 161 – Reissued VAT invoices 78 – Retrospective discounts 432 – Returned goods 78, 432, 521 – Sales bonuses 432 – Services relating to imports 521 – Time of deduction 337, 432, 521 – Utility charges under lease agreements 243 – VAT offsetting 522 South Africa – Supplies without consideration 522 Spain – Default interest 522 – Late deductions 337 Sweden – Activities of trade unions 523 Index 2009 – Construction services – Installation of alarm software 78 – Consultancy services 338 – Custody services 244 – Depository services 244 – Fixed establishment 78 – Intermediary services of subagents 78 – Management of assets 523 – Sub-agents 338 Switzerland – Import of aircraft – Territorial scope of VAT 162 – Taxable transactions 163 United Kingdom – Abuse of law 78 – Advertisements for mixed transactions 524 – Airport park and ride 433 – Bingo games – Equal treatment 340 – Debt collection 164 – Holiday homes – Abuse of law 339 – Insurance agents 79 – Interest 524 – Joint recipients 524 – Lighter-Life services 164, 433 – London pass 164 – Non-profit sports club – Abuse of law 165 – Novated contracts 244 – Penalties – Mistake by third party 339 – Refund application period 338 – Registration threshold – Abuse of law 339 – Sponsored cultural events – Attribution of input tax 338 – Tax-free margin scheme goods 524 United States – Hotel tax – Online travel agencies 166 – Surcharge on certain Internet services 340 – Alabama – Free peanuts 434 – Goods used by service provider 525 – California – Consumers cannot reclaim sales tax on exempt coffee 341 – Connecticut – Nexus of book distributors 341 – Illinois – Amusement tax on online tickets 434 – Go-go dancing 341 – Iowa – Internet services 525 – Kansas – Educational exemption 81 – Kentucky – Software licensing 166 – Massachusetts – Presumed use 526 – Missouri – Purchases by government contractor 435 – Tickets for resale 526 – New York – Nexus of Internet vendors 166 – Nexus through web link 342 – Reward points 80 – Strip dancing 341 – Transfer of business 435 © IBFD INTERNATIONAL VAT MONITOR NOVEMBER/DECEMBER 2009 9
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International VAT Monitor Index 2009 - empcom.gov.in

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