The CJEU brings more certainty regarding the recovery of input VAT incorrectly charged, where the relevant amount can no longer be recovered from the seller. In accordance with the principles of neutrality and effectiveness, reimbursement may be obtained directly from the tax authorities.
Draft of a circular on the VAT implications of distance learning
The German Federal Ministry of Finance (BMF) has recently published a draft of a circular in which it clarifies the VAT implications of distance learning. On 1 January 2025, the VAT exemption for educational services was reformed. The situation, in particular for online educational services and distance learning, remains unclear.
Italian Tax Authority allows VAT refunds for expenses incurred for improvements on third-party assets
The Italian Tax Authority revises its longstanding restrictive position and acknowledges a broader interpretation of "depreciable goods" under the Italian VAT Decree, authorising the refund of a VAT credit arising from expenses incurred for improvements on third-party assets.
A company importing solar panels from Thailand has been levied with anti-dumping duties after the Dutch Customs determined the origin of the goods is China. A Dutch court confirmed this, stating that the origin of the solar panels is based on where silicon wafers are processed into solar cells.
UK FTT opens VAT reclaim possibility for insurance intermediaries.
