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International VAT Monitor
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Issue No. 05 - 2017 of the International VAT Monitor is now available online.

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Number 05 - 2017 contains the following:
No VAT Exemption for Transport Services by Subcontractors?
Patrick Wille
VAT Recoverability of Unredeemed Single Purpose Vouchers
Gorka Echevarría Zubeldia

In Air France, the Court of Justice of the European Union (ECJ) decided that the no-show of travellers does not invalidate the

characterization of the sales of tickets as a taxable supply for VAT purposes and rejected the claims of appellants seeking the repayment of VAT accounted for on the tickets issued but not used. In this article, the author analyses the amendments of the VAT Directive related to single purpose vouchers (SPVs) and the Air France and other ECJ cases, with an aim to clarify the possibilities of recovering VAT on unredeemed SPVs.
No-Supply Rule and Real Estate Transactions
Krzysztof Lasiński-Sulecki

Transactions involving real estate used for business purposes have recently proved to be particularly risky in Poland because the tax authorities consider that supplies of real estate are often to be treated as transfers of a going concern and, as a result, that a no-supply rule should apply to them. In this article, the author analyses the wording and purpose of the “no-supply rule” provided for under the VAT Directive and its equivalent in Polish domestic legislation and discusses possible measures to be taken to reduce VAT risks connected with real estate transactions.

From Clicks to Compliance: A Data Conduit to Collect VAT
Marie Lamensch and Mack Saraswat
In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often from offshore vendors. Governments have been increasingly interested in exploring various options to collect VAT on these purchases, both in order to protect their revenue and to ensure a level playing field between domestic and offshore businesses. In this article, the authors argue that the current collection models for VAT in cross-border situations are outdated and that there is a need for the development of alternative models which would better fit the digital economy. Going one step further, they make concrete suggestions which create a fairer scenario for local businesses while also preventing offshore businesses from being penalized.
The European Court of Justice – Recently Decided and Pending Cases
Fabiola Annacondia

In this overview, the editor provides a list of judgments of the ECJ and Opinions of the ECJ’s Advocates General delivered in VAT cases in the past 12 months. The overview also contains a list of the remaining cases pending before the ECJ on 31 August 2017, and a list of cases that have been removed from the ECJ’s register in the past year. Summaries of the judgments, Opinions and other pending cases that have not yet been published are presented following the lists.

Reports from: Albania, Argentina, Aruba, Austria, Bangladesh, Belgium, Botswana, Brazil, Bulgaria, Cameroon, Chile, China (People’s Rep.), Colombia, Costa Rica, Denmark, Egypt, Estonia, European Union, Fiji, France, Georgia, Germany, Ghana, Greece, India, Italy, Kazakhstan, Kenya, Kuwait, Latvia, Liberia, Luxembourg, Malawi, Malaysia, Moldova, Morocco, Netherlands, Norway, Pakistan, Poland, Portugal, Puerto Rico, Romania, Saudi Arabia, Sierra Leone, Singapore, Spain, Sweden, Taiwan, Thailand, Tonga, Turkey, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Uzbekistan and Venezuela.
Case notes from: Austria, Canada, France and United States.
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