15 November 2022 - On 11 November 2022, the Supreme Court ruled in the woollen fabric factory case. The former woollen fabric factory has not been in operation since 1982, has then fallen into decay and has since been rebuilt. The issue at hand is whether, after the rebuilding of the woollen fabric factory, there is 'essentially new construction' for VAT purposes.
26 April 2022 – The European Commission published a draft Anti-Tax Avoidance Directive – commonly known as ATAD3 – which seeks to prevent the misuse of so called ‘Shell Companies’ for tax purposes. ATAD3 may already impact your real estate structures, holding structures and financial investment structures as the review period has already started as from 1 January 2022.
Do you want to ensure that you make optimum use of VAT and customs legislation, while not running any unnecessary risks? The specialists of the Mazars VAT and Customs Group will be happy to help.
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