January / February 2016  
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International VAT Monitor
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Issue No. 1 - 2016 of the International VAT Monitor is now available online.

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Number 1 - 2016 contains the following:
VAT and Online Shopping
Patrick Wille
Implications of the FBK Case on Chain Transactions
Jan Sanders
This article deals with the implications of the recent ECJ decision in the FBK case. According to the author, the judgment emphasizes that businesses need to carefully examine the role of intermediaries in chain transactions. The author discusses all elements of the concept of a supply of goods that businesses should take into account in the analysis. He considers that the ECJ leaves some room for doubt, for example in the case of limited-risk distributors taking flash title, and explains how, in his view, VAT should be handled in such a widely used model.
The VAT Consequences of Crowdfunding
Madeleine Merkx
Crowdfunding is a relatively new phenomenon and there is little experience with its VAT consequences. In this article, the author distinguishes between four types of crowdfunding: donation-based crowdfunding, reward-based crowdfunding, credit-based crowdfunding and equity-based crowdfunding. She analyses the positions of the platforms, the persons contributing (“investors”) and the persons receiving the funding (“investees”) and discusses the VAT committee guidelines and the opinion of the European Commission on these topics.
Tax Lotteries and the Challenge To Improve VAT Compliance from Bottom to Top
Laura Mattes
In this article, the author analyses the use of receipt-based tax lotteries as a technique to increase VAT compliance by incentivizing consumers to request receipts, and by fostering a change in consumers’ attitudes towards, specifically, a more tax-compliant society. Past and recent experiences with these schemes in EU Member States and other countries are accordingly reviewed, highlighting both their successes and any obstacles.
Practical Information on European VAT
Fabiola Annacondia
As is traditional in the first issue of each year, the green annex presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the International VAT Monitor’s correspondents at the beginning of 2016. 
Reports from: Algeria, Argentina, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China (People’s Rep.), Colombia, Costa Rica, Cyprus, Czech Republic, Ecuador, Egypt, Estonia, European Union, Fiji, Finland, France, Ghana, Greece, Guyana, Hungary, Ireland, Italy, Japan, Jordan, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Malaysia, Maldives, Malta, Mongolia, Morocco, Netherlands, New Zealand, Norway, Pakistan, Panama, Peru, Poland, Portugal, Russia, Saudi Arabia, Slovenia, South Africa, Spain, Sri Lanka, Trinidad and Tobago, Tunisia, Turkmenistan, Ukraine, United Kingdom, and United States.

Case notes from: Australia, Brazil, Canada, Fraud, Finland, Poland, Russia, and United Kingdom

Judgments in Case C-595/13, Case C-174/14, Joined Cases C-250/14 and C-289/14, Case C-335/14 and Case C-419/14; Opinions in Joined Cases C-226/14 and C-228/14, and Cases: C-332/14, C-520/14, C-546/14, C-550/14 and C-40/15; and Preliminary Rulings in Cases: C-400/15,  C-412/15, C-432/15, C-446/15, C-453/15, C-471/15, C-493/15, C-524/15 and C-555/15.