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Issue No. 2 - 2016 of the International VAT Monitor is now available online.

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Number 2 - 2016 contains the following:
VAT in the BEPS Era
Gorka Echevarría Zubeldia
Air France-KLM: The SAFE Equivalent for Services?
Jeroen Bijl
In the ECJ decision in the Air France-KLM case, the ECJ stated that the issue of tickets by an airline company is subject to VAT where the tickets issued have not been used by passengers and the latter are unable to obtain a refund for those tickets. After briefly highlighting the facts of the case, as well as previous views given on it before it was actually decided, in this article, the author focuses on the content of the decision and, more specifically, on the potential impact of the definition of “supply of services” given by the ECJ.
The Impossible Proof of Intra-Community Supplies of Goods
Christian Amand
According to the VAT Directive, taxable persons performing intra-Community supplies of goods can apply the zero VAT rate to such supplies provided that they can give evidence of the transport or dispatch of the goods. In this article, the author examines what documentation is requested by tax authorities in order to grant the zero VAT rate, through the analysis of national legislation and case law from national courts and the ECJ. Furthermore, the author illustrates the fact that the collection of such evidence by taxable persons can be a highly burdensome task that might not necessarily be in line with businesses' real processes.
Import and Export in Multi-Sale Transactions - Part I
Aleksandra Bal
This article, which is divided in two parts, addresses the complex indirect tax treatment of the constant flow of goods that come and leave the territory of the EU to third countries. In the first part of the article, the author describes the interaction between the rules of the two applicable taxes to the importation and exportation of goods, namely the VAT Directive and the Community Customs Code, and she also examines the content of the said rules, including a review of the administrative obligations that businesses must take into consideration when performing the said transactions.
Looking for Taxable Persons’ Good Faith – Stehcemp Case
Krzysztof Lasiński-Sulecki
In this article, the author explains that it seems that, based on ECJ case law, the “good faith principle” has become a prerequisite for taxable persons in order to be able to deduct the input VAT they have incurred. After explaining the legal requirements for deducting input VAT that are set in both the VAT Directive and the Polish VAT Law, the author provides a deep analysis of the Stehcemp case, focusing on the concept of good faith given by the ECJ in this and previous cases and also examinig the potential impact of this decision on Polish law.
Overview of General Turnover Taxes and Tax Rates – January 2016
Fabiola Annacondia
Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This annex presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2016.
Marie Lamensch, European Value Added Tax in the Digital Era: A Critical Analysis and Proposals for Reform
Walter Hellerstein
Walter Hellerstein reviews European Value Added Tax in the Digital Era: A Critical Analysis and Proposals for Reform by Marie Lamensch.
Reports from: Algeria, Argentina, Austria, Azerbaijan, Belarus, Belgium, Canada, Cape Verde, Chad, Chile, China (People’s Rep.), Colombia, Congo (Dem. Rep.), Costa Rica, Denmark, Ecuador, Guinea, European Union, Finland, Iraq, Ireland, Italy, Kazakhstan, Latvia, Luxembourg, Morocco, Norway, Pakistan, Panama, Poland, Portugal, Puerto Rico, Sierra Leone, South Africa, Swaziland, Sweden, Switzerland, Togo, Trinidad and Tobago, Turkey, United Kingdom, United States, Uruguay and Uzbekistan.
Case notes from: Australia, Brazil, Canada, Finland, Russia, Sweden and United States.
Judgment in case C-22/15; Orders in cases: C-424/14 and C-120/15; Opinion in case C-516/14; Action in case C-616/15; and Preliminary rulings in cases: C-564/15, C-571/15, C-573/15, C-574/15, C-576/15, C-592/15, C-605/15, C-624/15, C-633/15 and C-699/15.