May/June 2012  
IVM Preview IBFD, Your Portal to
Cross-Border Tax Expertise
International VAT Monitor
This free e-mail service informs you about the contents of the forthcoming edition of International VAT Monitor.

Issue No. # - 2009 of the International VAT Monitor is now available online.

Visit for more information about IBFD publications and services.

Archive | Subscribe to other Journal Previews

P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel: 31-20-554 0176
Fax: 31-20-622 8658


Other publications and courses available on VAT:

Optimization of Tax Sovereignty and Free Movement
This book examines the conflict between tax sovereignty and free movement in the light of ECJ

case law.
Read more
Price: € 110 / $ 145 (VAT excl.)

[ITA Course]
Summer Course: Principles of International and Comparative Taxation
Location: Amsterdam
Date: 20 - 31 Aug 2012
Level: Introductory

You can also view this content on your mobile via
Number 3 - 2012 contains the following:
Would VAT Be an Effective Instrument for Supporting the Environment?
Han Kogels
Confusing EU VAT Invoices from 2013
Dr Joep J.P. Swinkels
From 1 January 2013, businesses must mention various standard clauses on their VAT invoices. Although harmonization of the VAT rules in the EU Member States is a positive development, mentioning prescribed clauses on VAT invoices may give rise to confusion, in particular in relation to cross-border transactions, on account of the large number of official languages in the European Union. In this article, the author gives an overview of the compulsory clauses and describes the confusion they may create.
Onus of Proof in EU Infringement Procedures in VAT Matters
Boyan Kirchev
In its capacity as the “Guardian of EU law”, the European Commission has the power to start an infringement procedure if it finds that individual Member States have failed to fulfil their obligation to have properly transposed the provisions of a Directive into national law by the time of expiry of the transposition deadline. In the end, the Commission may bring disputes on alleged infringements before the Court of Justice of the European Union (ECJ). As compared to preliminary rulings, infringement procedures contain two additional elements that may be decisive for the ECJ’s decision: formal procedural aspects and the onus of proof. In this article, the author discusses in particular the onus of proof in infringement procedures.
Shanghai VAT Pilot
Xiaoqiang Yang
In 1994, China introduced VAT and business tax, which separately apply, at different rates, to supplies of goods and services. In recent years, it has become increasingly clear that business tax, which is non-deductible, should merge with VAT. In this article, the author explains the VAT pilot in Shanghai that came into effect on 1 January 2012, which is the first step in the process of merging the two taxes. Under that pilot, business tax on specific services is replaced by VAT.
Reduction of VAT in the Construction Sector in Montenegro
Ilija Vukčević
In this article, the author describes a VAT reduction scheme in the sector of construction of residential property in Montenegro. Following an initial attempt to combat the scheme, the tax authorities did not take any further action, although they had the means to do so, and there are no signs that the Ministry of Finance will take action to clarify the VAT legislation and close the gaps.
Review of Systems of General Sales Taxation: Theory, Policy and Practice by Robert F. van Brederode
Gorka Echevarría Zubeldia
Reports from: Angola, Austria, Belarus, Belgium, Brazil, Bulgaria, Cyprus, the Czech Republic, Denmark, Ecuador, the European Union, France, Gabon, Germany, Greece, Grenada, Hungary, India, Italy, Kazakhstan, Malaysia, Morocco, Mozambique, the Netherlands, New Zealand, Paraguay, Peru, Poland, Portugal, Romania, Russia, St Lucia, Slovenia, Spain, Sweden, Turkey, the United Kingdom and the United States.


Case notes from Austria, Belgium, Canada, Finland, France, Germany, Italy, the Netherlands, Norway, Russia and the United States.

Judgments in cases: C-414/10, C-436/10, C-500/10, C-524/10, C-596/10 and C-153/11; Court’s Orders in cases: C-69/11 and C-220/11; and Preliminary rulings in cases: C-17/12, C-18/12, C-19/12, C-26/12, C-49/12, C-62/12, C-78/12, C-79/12 and C-91/12.