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We are pleased to share the June/July 2019 issue of the Global VAT/GST Newsletter, a publication of Baker McKenzie's Tax Practice Group.

In this edition, we discuss recent clarifications by Russia on the application of its VAT rules on electronically supplied services, as well as a key judgment of Spain's Central Administrative Court setting out the criteria to be met when seeking to apply the use and enjoyment provision under national law.

We also outline Malaysia's planned introduction of a new B2C service tax regime for imported digital services and provide insight on the decision of the Court of Justice of the European Union in Vega International, in which the Court held that the provision of a fuel card scheme by a parent company to subsidiaries could qualify as a VAT exempt pre-financing activity.

Please do not hesitate to contact our editors Jochen Meyer-Burow and Martin Morawski, or any of the authors listed throughout the newsletter, if you have any comments or questions.

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