The European Union formally adopted the directive on minimum taxation of multinational groups, after Poland granted its consent in the formal written procedure on 15 December and Hungary agreed to support the Commission proposal on 12 December, under auspices of the Czech Presidency of the EU. As such, the adoption makes the European Union a leader in the international adoption Seguir leyendo
Nos lo ayudamos en: todos los procedimientos necesarios ante las autoridades: Oficina Fiscal, Seguro Social y Aduanas – Información sobre todo tipo de cuestiones impositivas – Optimizar la tributación sobre sus actividad consultas en decisiones estratégicas. [Details]
ASESORÍA IMPOSITIVA, CONTABILIDAD E INFORMES ANUALES
ASESORÍA IMPOSITIVA, CONTABILIDAD E INFORMES ANUALES
weiterTEMAS FISCALES INTERNACIONALES
TEMAS FISCALES INTERNACIONALES
weiterLIQUIDACION DE SALARIO – GESTIÓN DE RECURSOS HUMANOS
LIQUIDACION DE SALARIO – GESTIÓN DE RECURSOS HUMANOS
weiterDEVOLUCION DEL IVA PARA EMPRESAS NO RESIDENTES
DEVOLUCION DEL IVA PARA EMPRESAS NO RESIDENTES
weiter
Anpassung von Familienleistungen an ausländisches Preisniveau EU-rechtswidrig
Seit 2019 war eine Anpassung von Familienleistungen für Kinder, die in einem anderen Mitgliedstaat wohnen, an den dortigen Lebenshaltungsindex vorgesehen. Betroffen waren somit EU-Bürger, die in Österreich arbeiten und deren Kinder im EU-Ausland leben. In einem aktuellen Erkenntnis hat der Europäische Gerichtshof (EuGH) nun festgestellt, dass diese Indexierung gegen europäisches Recht verstößt. Österreich muss den Betroffenen die gekürzten Beträge rückerstatten.
Significant changes in the Polish tax system as of 1 Jan 2022 [Newsletter 21 Sept 2021 Altoadvisory.pl]
a) Entry into force of a new WHT regime (pay & refund mechanism) Starting from 1 January 2022 WHT preferences (exemptions or treaty rates) will no longer be applied at source with respect to selected payments exceeding PLN 2 million in a given tax year.
New EU VAT Rules Enter Into Force
The new rules concerning the EU VAT regime entered into force on the 1 July, creating a simplified VAT regime for cross-border supplies of goods (B2C) and distance sales. The new rules provide for a system to declare and pay VAT in the EU using the Import One-Stop Shop and also level the playing field between EU businesses and non-EU sellers. Online Seguir leyendo
130 Countries Sign Historic Agreement on International Tax Reform
130 countries signed last week the global agreement on international tax reform, based on a two-pillar solution which allows multinational companies to pay more tax in the countries where they operate as well as a global minimum tax rate. As estimated by the OECD, a total amount of USD 100 billion of profits per year will be reallocated to the Seguir leyendo
Questions about EU-OSS: Deregistration in Austria necessary?
Is a deregistration at Austrian tax office necessary for a distance selling company which is VAT liable in Austria in order to participate in EU-OSS in another member state? Answer: No, a deregistration is not necessary. Austrian tax office recommends send an information about the participation of EU-OSS in another member state in order to avoid reminders for the filing Seguir leyendo
Distance selling of alcohol beverages within the EU
No excise dueties on sparkling wine starting 1st July 2020 onward. But distance sale of sparkling wine has to be still reported by form VST 27. Please keep in mind that there is no distance selling treshold for alcohol beverages. Autrian VAT has to be charged from the first Euro onward, if alcohol beverages are sold to Austrian private customers. Seguir leyendo
Brexit 2020
After leaving the EU on 31 January 2020, the UK is scheduled to leave the VAT regime and Customs Union on 31 December 2020. This is under the agreed Brexit Withdrawal Agreement (‘WA’) between the UK and EU, which allows for a 11-month ‘transition period’. What happens between now and 31 December 2020? Until then, nothing changes for VAT of Seguir leyendo
Brexit preperation by Amazon
Ahead of the Brexit deadline on the 31st October, Amazon have recommended that sellers prepare by moving 4 – 8 weeks’ worth of inventory to both sides of the border (UK and EU). All inventory should be moved by 17th October 2019. Moving your stock from UK to an EU country could help you avoid the possible delays that cross-border sales might face Seguir leyendo
New VAT rules “Quick Fixes 2020”
Last week the Spanish Tax Authorities published the Draft Bill for modifying the VAT Law and the VAT Regulation with the purpose to include the simplification measures related with the intracommunity delivery of goods known as “VAT Quick Fixes 2020”. The main objective of these new measure is to harmonize and simplify the trade of goods between countries of the EU. The Seguir leyendo
Company Law Proposals Adopted by EU Parliament
Commission proposals published in April 2018 on reforming and digitalising EU company law in order to make it easier for companies to merge, divide or move within the EU Single Market, whilst preventing fraud and abusive behaviour in cross-border operations, have been adopted by the EU Parliament, with 522 votes in favour, 54 opposed and 16 abstentions. The rules allow Seguir leyendo
EU commission propose comprehensive reform of EU VAT rules
Following up on the VAT Action Plan of April 2016, the European Commission published a comprehensive proposal aimed at adopting a definitive VAT system for intra-EU cross border trade based on the “destination principle”, i.e. taxation in the Member State of destination of the goods. The definitive VAT system shall replace the transitional VAT system of 1993, which is no Seguir leyendo