November/December 2015  
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International VAT Monitor
 
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Issue No. 6 - 2015 of the International VAT Monitor is now available online.

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Number 6 - 2015 contains the following:
COLUMN
Making VAT Fit for the Digital World
Han Kogels
ARTICLES
Taxation of Cross-Border Services Connected with Immovable Property
Christian Amand
Services connected with immovable property have an specific rule as regards the place of supply of those services. In this article, the author explains this specific rule and examines the formalities to be performed by a supplier rendering such services in an EU Member State other than the one where he is established and the information available to the tax authorities in order to monitor these activities
Credit Card Transactions – The German VAT Treatment
Aleksandra Bal
In this article, the author explains the treatment of credit card transactions for German VAT purposes. A credit card transaction involves different parties, and there is always a bank amongst them. As banks carry out mainly tax-exempt services, they are not allowed to deduct the input VAT charged to them by service providers. The author puts forward recommendations on how to increase the amount of deductible input VAT and lessen the cost burden related to these transactions.
Supplies of Blood Plasma in the Light of VAT
Björn Ahrens and Marc Bothe
In derogation to their former practice, the German tax authorities nowadays consider the supply of blood plasma to be exempt from VAT purposes irrespective of its actual use. However, on 24 March 2015, the Hessian Finance Court decided to submit to the Court of Justice of the European Union the question of whether article 132(1)(d) of the VAT Directive must be interpreted as exempting blood plasma from VAT. In this article, the authors provide a method-based interpretation of the national exemption regulations, demonstrating that the intended use of the supply of blood plasma has to be considered carefully.
VAT on Private Educational Services in Greece: Is It Allowed Pursuant to the VAT Directive?
Vasileios (Vassilis) Dafnomilis
In this article, the author examines the compatibility of the imposition of VAT at a rate of 23% in Greece on private educational services with the VAT Directive. For this purpose, the author analyses the legislative changes taking place in Greece, and examines which educational services fall within the VAT exemption of article 132 of the VAT Directive and under which conditions.
VAT Registration Thresholds in Europe
Fabiola Annacondia
As is traditional in the sixth issue of each year, in this issue of the International VAT Monitor, an overview is presented of the VAT registration thresholds in most European (both EU and non-EU) countries, applicable in October 2015 and supplemented with announced amendments entering into force on 1 January 2016.
VAT Committee – Guidelines 2014-2015

Fabiola Annacondia and

Christine Peacock

This overview contains the Guidelines adopted by the VAT Committee on 20 October 2014, 30 March 2014, 20 April 2015 and 4-5 June 2015.
VAT NEWS
Reports from: Angola, Argentina, Belarus, Belgium, Brazil, Bulgaria, China (People’s Rep.), Colombia, Croatia, Egypt, European Union, France, Germany, Ghana, Greece , India, Ireland, Israel, Kazakhstan, Kenya, Korea (Rep.), Kosovo, Lithuania, Malaysia, Mauritania, Nepal, New Zealand, OECD, Peru, Poland, Puerto Rico, Romania, Sao Tome and Principe, Serbia, Slovenia , Spain, Sweden, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Ukraine, United Kingdom, United States and Zambia.
VAT CASE NOTES
Case Notes from: Austria, Canada, Finland, Latvia, Russia, Switzerland and United States.
ECJ VAT CASES
Judgments in Cases: C-526/13, C-105/14, C-126/14, C-264/14, C-276/14, C-277/14 and C-463/14; Opinions in cases: C-128/14 and C-419/14; and Preliminary ruling requests in cases: C-332/15, C-340/15, C-378/15, C-390/15 and C-393/15.
THE ONLY GLOBAL GUIDE FOCUSING EXCLUSIVELY ON VAT AND SALES TAX