«Denying VAT corrections based on the form of documentation, whether receipt or invoice, violates the principles of fiscal neutrality, effectiveness, and equal treatment enshrined in EU law. It is a well-established principle in EU jurisprudence that Member States can lawfully withhold undue tax refunds if they lead to unjust enrichment. However, this principle must be applied with precision.» #VATrefund #fiscalneutrality #effectiveness #equaltreatment #burdenofproof #EULaw Read the full Column by Dalila Mendes Leal here: https://lnkd.in/dfUQmWxY
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«Denying VAT corrections based on the form of documentation, whether receipt or invoice, violates the principles of fiscal neutrality, effectiveness, and equal treatment enshrined in EU law. It is a well-established principle in EU jurisprudence that Member States can lawfully withhold undue tax refunds if they lead to unjust enrichment. However, this principle must be applied with precision.» Read the full Column here: 👇 #VATrefund #fiscalneutrality #effectiveness #equaltreatment #burdenofproof #EULaw
«Denying VAT corrections based on the form of documentation, whether receipt or invoice, violates the principles of fiscal neutrality, effectiveness, and equal treatment enshrined in EU law. It is a well-established principle in EU jurisprudence that Member States can lawfully withhold undue tax refunds if they lead to unjust enrichment. However, this principle must be applied with precision.» #VATrefund #fiscalneutrality #effectiveness #equaltreatment #burdenofproof #EULaw Read the full Column by Dalila Mendes Leal here: https://lnkd.in/dfUQmWxY
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📢 [𝐍𝐞𝐰 𝐓𝐚𝐱 𝐅𝐥𝐚𝐬𝐡] Law No. 5135/2024 abolishes the Stamp Duty and introduces the Digital Transaction Duty into Greek tax legislation, which will be imposed on transactions and contracts from December 1, 2024, onwards. If you are interested in learning more about the abolition of stamp duty, click here👉 https://bit.ly/4dqj2IB #PwCGreece #AbolitionOfStampDuty
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🔔 𝗣𝗨𝗕𝗟𝗜𝗖𝗔𝗧𝗜𝗢𝗡 𝗔𝗟𝗘𝗥𝗧 🔔 May 29, 2024 - New "variant bis" measure on withholding tax exemption for teamwork is now published 📅 This law from May 12, 2024, follows a Constitutional Court decision. 🏛️ Teams of similar but not identical size are now excluded. ⚠️ 𝗡𝗼𝘁𝗲: 𝗧𝗵𝗶𝘀 𝗺𝗲𝗮𝘀𝘂𝗿𝗲 𝗶𝘀 𝗿𝗲𝘁𝗿𝗼𝗮𝗰𝘁𝗶𝘃𝗲! Get all the details in our article: NL: https://lnkd.in/eKkAFxPk FR: https://lnkd.in/ejwQ_mhx
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In this edition of our knowledge series 'Tax Tea Tuesday' we deal with the judicial update on the capital gains tax exemption to Singapore/Mauritius resident. One would need to keep an eye out on proceedings before the Supreme Court. #taxteatuesday #Singaporetaxtreaty #taxtreaty #mergersandacquisitions #taxlawyer #taxlitigation
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On 1 July, the law amending the legislation on controlled foreign companies (CFCs) came into force. Our tax expert has analysed the new law and explained in detail in which cases CFC controllers will not be subject to fines and whether they need to file reports. Read the Legal Alert via the link: https://lnkd.in/eJruMJ6N (in Ukrainian)
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Check out the latest #KPMGTax article on recent VAT rulings from the Court of Justice of the European Union. Dive into the details here! #KPMGWNT https://bit.ly/4fpqsOE
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Excellent article! SCOTUS just released the Moore opinion. Sorry taxpayers . . . taxes were not declared unconstitutional and you still have to pay. As predicted, the holding is narrow. Personally, I think SCOTUS regretted having to decide this case. #taxcompliance #SCOTUS #Moore #mandatoryrepatriationtax #repatriation
Writer | Speaker | Tax attorney. I help taxpayers get out of—and hopefully stay out of—trouble. I also create and share stories about tax and financial crimes.
A 2017 law that requires companies to pay tax on previously untaxed foreign profits had the potential to shake up the tax world. But, in a closely watched case, a divided Supreme Court ruled that the MRT does not exceed Congress’s constitutional authority. https://lnkd.in/eqyj_-t8
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ICAEW has a series of initial suggestions on where HMRC guidance could be improved for Capital Allowances. We consider that recent case law does necessitate an update to the guidance and might help to improve certainty furthermore. https://lnkd.in/eEwpEU2a
We urge HM Revenue & Customs to improve its capital allowances guidance, focusing on updates for recent case law, tax code changes and tech developments. See our initial feedback: https://ow.ly/4GTX50TRPiu #icaewDaily #taxnews
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ET Emerging Leaders| Co-Founder @RB LAWCORP Ex Deloitte (CS turned Lawyer) Delhi High Court
I’m pleased to announce that my article, “Doctrine of Clean Slate and Extinguishment of Claims under IBC vis-à-vis the Power of the Sovereign to Levy Taxes,” is now live on Taxmann! This article examines the critical relationship between insolvency processes and tax authority. I hope it provides valuable insights for legal professionals and policymakers alike. Check it out here: https://lnkd.in/gdryN9Xh Your feedback is always appreciated! RB Lawcorp GST ka Notice #Insolvency #TaxLaw #PublishedArticle #Taxmann
Tax Lawyer at MFA Legal | IBFD Author & Correspondent | Senior Researcher at Nova Tax Lab | Author at Informador Fiscal
6moJá adorei o título!!!! 🧡