Tax & Accounting Blog

December 2013 International Indirect Tax Updates

December 2013 International Indirect Tax Updates

The following VAT changes came recently into effect: India Tripura On November 20th, 2013 the Official Gazette of India Tripura published the Notification No. F-I-11(17)-TAX/2007, in which the current standard VAT rate of 13.5% is being        increased to 14.5%. The change became effective from the date of its publication, from … Read More

ECJ Judgment in case C-494/12 on the interpretation of “Supply of Goods”

ECJ Judgment in case C-494/12 on the interpretation of “Supply of Goods”

On 5 November 2012 the First-tier Tribunal (Tax Chamber) of the United Kingdom had requested a preliminary ruling from the Court of Justice of the European Union (ECJ) in case Dixons Retail Plc v Commissioners for Her Majesty’s Revenue and Customs (Case C-494/12) referring VAT questions related to the definition of “supply of goods” and … Read More