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   November/December 2016  
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International VAT Monitor
 
This free e-mail service informs you about the contents of the forthcoming edition of International VAT Monitor.

Issue No. 6 - 2016 of the International VAT Monitor is now available online.

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Other publications and courses available on VAT:

[Conference]
3rd IBFD Africa Tax Symposium
10-12 May 2017
Accra, Ghana
> Read more

[Course}
European Value Added Tax Masterclass
18-19 May 2017
Amsterdam
> Read more

Number 6 - 2016 contains the following:
COLUMN
Abolition of the Force of Attraction of the Fixed Establishment?
Gorka Echevarría Zubeldia
ARTICLES
The European Union’s New VAT Rules for Vouchers: The Emperor’s New Clothes?
Jeroen Bijl
For a long time, the European Commission has been working on a comprehensive solution to address all VAT issues relating to vouchers. These efforts initially resulted in a proposal that was published on 10 May 2012 and which should have been applied from 1 January 2015, but was eventually rejected by the Member States. A limited and revised version of that proposal was finally adopted by all Member States on 27 June 2016. In this article, the author offers a critical analysis of the new rules that will be applied regarding the VAT treatment of vouchers from 1 January 2019 onward.
VAT and the Activity of Research and Development – Recent Approaches by the Spanish Courts and the ECJ
Marcos Álvarez Suso
In this article, the author analyses the VAT treatment of research and development activities and how recent Court decisions in Spain have dealt with certain issues related to such transactions. The author provides generic definitions of the different types of research activities for a better understanding of the debate, and analyses the VAT treatment of the specific situation of R&D activities carried out by Universities and by entities devoted specifically to those activities.
The Cost Sharing Exemption under Debate – Part II
Nebojsa Jovanovic and Madeleine Merkx
The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and within individual Member States. In this second part of their article, the authors continue the discussion of the application of the exemption in cross-border scenarios, that include both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive.
The ECJ Decision in Italmoda in the Light of the Settled Case Law of the European Court of Human Rights
Jan Sanders
In the Italmoda case, the ECJ ruled that measures such as rejecting the right to deduct or denying the application of a zero rate in response to (suspected) fraud or abuse do not have the nature of a “sanction” within the meaning of the European Convention on the Protection of Human Rights and Fundamental Freedoms. The author challenges this finding of the ECJ on the basis of an analysis of relevant decisions of the ECHR. According to the author, the measures in question should, as a consequence, have a clear and unambiguous legal basis in accordance with article 7 of the European Convention on the Protection of Human Rights and Fundamental Freedoms.
Landmark Tax Reform: Introduction of Goods and Services Tax in India
Aleksandra Bal
As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, an overview is presented of the VAT registration thresholds in most European (both EU and non-EU) countries, applicable in October 2016 and supplemented with announced amendments entering into force on 1 January 2017.
VAT Registration Thresholds in Europe
Fabiola Annacondia
As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, an overview is presented of the VAT registration thresholds in most European (both EU and non-EU) countries, applicable in October 2016 and supplemented with announced amendments entering into force on 1 January 2017.
VAT NEWS
Reports from: Algeria, Argentina, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Chile, China (People’s Rep.), Colombia, Costa Rica, Czech Republic, Dominica, European Union, Egypt, Finland, Georgia, Greece, Guyana, Ireland, Italy, Kenya, Luxembourg, Malawi, Malaysia, Maldives, Malta, Mauritius, Moldova, Netherlands, Pakistan, Panama, Peru, Poland, Romania, Slovak Republic, Slovenia, South Africa, Sweden, Taiwan, Thailand, Turkey, United Kingdom and Vietnam.
VAT CASE NOTES
Case notes from: Austria, Denmark, Pakistan, South Africa and Spain.
ECJ VAT CASES

Judgments in cases: C-516/14, C-518/14, C-24/15, C-340/15, C-400/15, C-412/15 and C-576/15; Opinions in cases: C-274/15, C-344/15, C-390/15, C-453/15,

C-471/15, C-592/15 and C-573/15; and Preliminary rulings in cases: C-238/16,

C-273/16, C-307/16, C-308/16, C-386/16, C-387/16, C-392/16, C-396/16, C-404/16, C-407/16, C-427/16 and C-428/16.

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