24 January 2023 – The European Parliament proposes significant amendments to the Anti-Tax Avoidance Directive, commonly known as ATAD3. ATAD3 seeks to prevent the misuse of so-called ‘Shell Companies’ for tax purposes. Compared to the initial draft Directive, the proposed amendments may provide relief for international organisations.
19 January 2023 - On 8 December 2022, the ECJ ruled on the VAT invoice requirements regarding the application of the simplified triangulation scheme (C-247/21). According to the ECJ, the simplified triangulation scheme can only be applied if the invoice issued by party B to party C contains the words ‘Reverse charge’. Furthermore, an omission of the reference to the reverse charge mechanism...
10 January 2023 - On 8 December 2022, the European Commission published the VAT in the Digital Age (ViDA) proposals. With these proposals, the European Commission wishes to adapt the VAT Directive (2006/112/EC) and other EU legislation to today’s digital reality.
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