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The May 2016 issue of the Global VAT/GST Newsletter provides updates from Baker McKenzie's Global VAT/GST practice on recent VAT and legal developments — both on a regional and a local country basis.

In this Issue:


  • Changes to Australia's GST system make way for the digital economy and cross-border supplies


  • São Paulo Municipal authorities issued Normative Opinions on service tax
  • Rio de Janeiro State Resolution dismisses tax assessments imposing ICMS on temporary imports of assets
  • The National Council of Treasury Policy allows reduction of ICMS benefits


  • Secondary VAT liability in factoring transactions applies regardless of payments made to seller
  • Forfeited credits for pre-paid cellphone cards are subject to VAT
  • Advocate-General’s opinion on input VAT deduction in the case of mixed-use


  • CJEU WebMindLicenses: Is a licensing structure abuse of rights?


  • New provisions on domestic reverse-charge

The Netherlands

  • Insurance claim settlement services subject to VAT
  • New Dutch decree on provision of medical care by medical practitioners
  • Advocate General Dutch Supreme Court: Pension fund with a defined benefit scheme can qualify as a special investment fund


  • VAT place of supply rules: Use and enjoyment clause

United Kingdom

  • The meaning of "use and enjoyment"
  • Input tax recovery by the taxpayer where services are provided to others
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