Indirect Tax Updates

List of indirect tax updates:

  • Indirect Tax Newsletter 66: Amendment of the VAT law - Obligation of taxable persons for electronic submission of the VAT return English and Greek
  • Indirect Tax Newsletter 65:  On 1 December 2016, the European Commission has published proposals aimed at simplifying the VAT rules for e-commerce businesses. The proposed reforms, aimed in particular at start-ups and SMEs, include the introduction of a 'Maxi One Stop Shop' via which businesses could account for VAT due on supplies of goods and services in other Member States via a single portal; English
  • Indirect Tax Newsletter 64: On 8 December 2016, the European Court of Justice delivered its judgment in the case of Stock '94 (c-208/15), that relates to whether the granting of financing in order to make supplies of current assets is to be considered a single or complex supply for VAT purposes. English
  • Indirect Tax Newsletter 63: Το έντυπο αυτό αναφέρεται στην Ερμηνευτική Εγκύκλιο 207 – “Σχέδιο Επιστροφής Φ.Π.Α. για Λιανική Εξαγωγή Αγαθών από Πρόσωπο που δεν είναι μόνιμος κάτοικος της Ευρωπαϊκής Ένωσης” που εκδόθηκε από το Τμήμα Φορολογίας στις 21 Νοεμβρίου 2016. - Greek
  • Indirect Tax Newsletter 62: The First-tier Tribunal (FTT) of UK released its decision in the case of Hotels4U.com Ltd (H4U) concerning whether the UK travel Company acted as a principal or disclosed agent in respect of sales of hotel accommodation services outside the UK. English
  • Indirect Tax Newsletter 61:  This newsletter refers to the recent amendment of Table C of Schedule Five of the VAT legislation which refers to the imposition of the reduced VAT rate on the acquisition and construction of private residences. English and Greek
  • Indirect Tax Newsletter 60: This newsletter refers to the recent amendment of Table C of Schedule Five of the VAT legislation which refers to the imposition of the reduced VAT rate on the acquisition and construction of private residences. English
  • Ερμηνευτική Εγκύκλιος 205 - Διορισμός διοικητικών συμβούλων και άλλων αξιωματούχων - Greek (152 KB)
  • Ανακοίνωση τμήματος Φορολογίας 04/2016 – Υποχρέωση νομικών προσώπων για ηλεκτρονική υποβολή της φορολογικής δήλωσης Φ.Π.Α. - Greek (140 KB)
  • On 23 December 2015, the "European Court of Justice delivered its Judgment in cases C-250/14 “Air France-KLM” and C-298/14 "Hop!-Brit Air SAS, which concerned whether Article 2(1) and 10(2) of the Sixth Directive and the amended Sixth Directive must be interpreted as meaning that the issue by an airline company of tickets for domestic flights is subject to VAT where those tickets have not been used by passengers and the latter are unable to receive a refund. - English (128 KB)
  • On 9 December 2015 the European Court of Justice delivered its Judgement in case C-595/13 "Fiscale Eenheid X NV", which concerned whether the management of Real-Estate Investment Companies can benefit from the exemption applicable for the Management of Special Investment Funds and whether the actual management of the immovable property falls under the definition of the term "Management." - English (150 KB)

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