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The July 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:


  • NSW duties abolitions
  • Duties changes – higher taxes for foreign purchasers
  • Guideline released on new GST nexus test for carrying on an enterprise in Australia


  • Brazilian Declaratory Act Nº 4/2016: Clarification on the offset of PIS and CONFIS credits


  • Reduced VAT rate for electronic editorial products
  • A new e-invoicing web application is available on the website of the Italian Revenue Agency

The Netherlands

  • Relevant for iGaming operators – Dutch Gaming Bill passed Parliament
  • CJEU's Eurogate Distribution II judgment
  • CJEU delivers important judgment on the Right to deduct input VAT on goods and services
  • CJEU: Supply of transport services for schoolchildren by municipality is not an economic activity


  • VAT on services electronically supplied to Russian customers: new rules
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