Indirect tax – VAT & Customs / All

It is a well-established principle from European Union (EU) VAT caselaw that an “innocent trader” can be held liable for VAT fraud committed by another party where the innocent trader “knew or should have known” of that fraud.

The rate of Irish VAT which applies to certain goods and services, mainly in the tourism and hospitality sector, will increase from 9% back to 13.5%, with effect from 1 September 2023.

On 29 June 2023, the Court of Justice of the European Union (“CJEU”) added the latest instalment of its case-law on what constitutes a “fixed establishment” for VAT purposes, in the Cabot Plastics Belgium case (C-232/22).

This recent Global Indirect Tax Services (GITS) webcast focuses on ‘Trends in indirect tax audits and dispute resolution around the world’.

Where are we now with implementation and timeline?

We are pleased to invite you to the next Global Indirect Tax Services (GITS) webcast focusing on ‘Trends in indirect tax audits and dispute resolution around the world’.

Although the CBAM proposal has to date been contentious and would be the first of its kind globally, the planned start date of its transitional phase on 1 October 2023 is quickly approaching.

Global indirect tax services edition.

A summary of the new deal and what it means for NI business.