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Issue No. 2 - 2015 of the International VAT Monitor is now available online.

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Number 2 - 2015 contains the following:
What is a supply for VAT purposes? Reflections on Qantas Airways Ltd
Alan Schenk
VAT Grouping Schemes – Standpoint
Claudia Dias Soares and Afonso Arnaldo
In this article, the authors describe how VAT grouping schemes are designed in EU law and in the legal systems of the Member States, and assess how the guidelines provided by the European Commission and the constraints introduced by the jurisprudence of the ECJ shape those regimes. However, in spite of the positive assessment by the authors, several issues are highlighted as deserving attention in order to improve the status quo.

Split-Payment Mechanism for Public Bodies

Simonetta La Grutta
With the purpose of reducing the VAT gap, Italy introduced the split-payment mechanism as a VAT accounting method for supplies of goods and services made to public bodies. The author explains that this mechanism creates a constant excess input VAT position for suppliers of goods and services to public bodies, which is particularly worrying for these suppliers. Forming an important part of the economy of Italy, such suppliers have particular concerns regarding the repayment of any input VAT from the authorities, particularly during an economic crisis.
Tax offence of failure to pay VAT

Patrick Harteveld and

Andrea Scotto d’Abusco

Due to the persisting economic crisis, companies and other VAT registered persons increasingly struggle to cope with VAT payment deadlines and may fail to pay their VAT debt within the set deadlines. This failure, in certain circumstances, can be punished by Italian criminal tax law. Nevertheless the Italian Supreme Court seems to have, at least in more recent circumstances, taken a more lenient approach before considering a taxable person guilty. In this article, the authors provide a general overview of the criminal tax offence, and conclude with a brief description of some current and potential future developments.
VAT Committee – Guidelines 2014
Fabiola Annacondia
This overview contains the Guidelines adopted by the VAT Committee on 24-25 February 2014 and 20 October 2014.
Overview of General Turnover Taxes and Tax Rates
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 taxes. This annex presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2015.
Reports from: Albania, Argentina, Bahamas, Belarus, Belgium, Botswana, Brazil, China (People’s Rep.), Colombia, Costa Rica, Czech Republic, European Union, Finland, Germany, Hungary, India, Italy, Luxembourg, Macedonia (FYR), Mexico, Norway, Pakistan, Paraguay, Peru, Poland, Portugal, Puerto Rico, Romania, Singapore, South Africa and United States.
Case notes from: Australia, Austria, Brazil, Canada, Finland, Poland, United Kingdom and United States.
Judgments in: Joined Cases C-144/13, C-154/13 and C-160/13, and Cases C-479/13, C-502/13, C-55/14 and C-662/13; Opinions in Cases: C-526/13 and C-584/13; and Preliminary ruling requests in Cases: C-520/14, C-543/14, C-546/14, C-550/14 and C-607/14.