May/June 2012  
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Number 3 - 2012 contains the following:
COLUMN
Would VAT Be an Effective Instrument for Supporting the Environment?
Han Kogels
ARTICLES
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.
BOOK REVIEW
Review of Systems of General Sales Taxation: Theory, Policy and Practice by Robert F. van Brederode
Gorka Echevarría Zubeldia
VAT NEWS
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.

VAT CASE NOTES

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

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.

THE ONLY GLOBAL GUIDE FOCUSING EXCLUSIVELY ON VAT AND SALES TAX