VAT refund
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The concept VAT refund represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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VAT refund
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The concept VAT refund represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- VAT refund
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- A law of counteracting forces : the reimbursement of overcharged, unduly paid, overcollected and overpaid VAT
- Acórdão do Tribunal de Justiça da União Europeia (Segunda Secçao) de 2 de outubro de 2014, processo C-446/13, Caso "Fonderie 2A"
- Aggiornate e modificate le disposizioni sul rimborso IVA
- Aktuelle Judikatur des EuGH, UFS and BFH zur Vorsteuererstattung : "Sitz der wirtschaftlichen Tätigkeit" und "feste Niederlassung"
- An overview of the VAT export refund rules in China
- Anforderungen an eine nationale Verzinsungsvorschrift für Differenzbeträge in der Umsatzsteuer = Requirements for a national interest rule regarding VAT differences
- Anything but simple!
- Are all VAT refunds taxable?
- Arrêté royal du 17 septembre 1992 modifiant l'arrêté royal No. 4 du 29 décembre 1969 relatif aux restitutions en matière de taxe sur la valeur ajoutéee
- BTW en de dga : komt het antwoord uit Luxemburg?
- BTW-handboek
- Bad medicine?
- Brexit : potential VAT consequences for companies doing business with the U.K
- Btw in de Golfstaten : de djinn is uit de fles
- Btw-praktijkboek : de leidraad voor de ondernemer en zijn adviseur
- CJEU VAT case law in 2020 : evergreens, revivals and new trends
- Charities and business : a VAT conundrum
- Chinese bonded areas : choosing the right location
- Commission v UK : literal, not teleological, interpretation rules the day in financial and insurance services decision
- Competitive taxation for Mexico's maquiladora export industry
- Complexity undermines export VAT refunds
- Comprehensive tax developments : the 1988 Budget Law and other tax legislation
- Coulda woulda shoulda : shortening time limits for the recovery of overpaid VAT
- Croatia joins the European Union - VAT perspective
- De inhouding van B.T.W.-tegoeden. Non-conformiteit met het nationaal en communautair recht
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- De nieuwe circulaire over artikel 11 en 18 par. 3 WBTW na het arrest-Zita Modes : processie van Echternach?
- De teruggave van B.T.W.-tegoeden. Enkele tendensen in de rechtspraak
- Dealing with a VAT windfall
- Decreto Ministeriale 16 dicembre 1994. Approvazione dei modelli di dichiarazione IVA concernenti l'anno 1994, delle relative buste nonché del contenuto e caratteristiche tecniche dei relativi supporti magnetici; Approvazione dei modelli per la domanda di attribuzione del numero di codice fiscale e per le dichiarazioni di inizio attività, variazione dati o cessazione di attività in materie di imposta sul valore aggiunto (modelli AA7/6 e AA9/6)
- Decreto ministeriale 16 diciembre 1995. Approvazione dei modelli di dichiarazione IVA concernenti l'anno 1995, delle relative istruzioni nonché del contenuto e delle caratteristiche tecniche dei relativi supporti magnetici
- Deluxe Property Holdings Ltd v SCL Construction Ltd : VAT repayment on trust
- Der Antrag im Vorsteuer-Vergütungsverfahren : Rechnungen, Einfuhrbelege und Unternehmerbescheinigung
- Direkte Rückerstattung irrtümlich bezahlter und entrichteter Umsatzsteuer in der Insolvenz des Leistungserbringers : Gedanken zur EuGH-Rechtssache Tibor Farkas
- Décret No. 88-255 du 15 mars 1988 modifiant les modalités de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté économique européenne
- EG-Vorsteuererstattung für ausländische Unternehmer
- EU VAT: adjustment of input VAT case C-532/16 SEB bankas
- Ecofin reaches political agreement on change of E.U. VAT system for services
- El recupero del credito fiscal del I.V.A. para los exportadores
- En matière prescription aussi, comment vivre sans inconnu devant soi?
- EuGH Report 2/07
- EuGH bestätigt Anspruch auf Verzugszinsen bei verspätet erstatteten Vorsteuerguthaben = CJEU confirms a legal claim to default interest in case of delayed refunds of overpaid VAT
- European VAT handbook : detailed insight to VAT in 30 European countries
- Financial leasing : towards a bright future in China
- Focus on administrative requirements in Italy
- Foreign companies, tax shifts and VAT refunds in the EC
- German tax court decisions tighten access to VAT refunds
- Germany: comparative survey on VAT, sports and sports accommodations
- Heffing van omzetbelasting bij publiekrechtelijke lichamen
- Het beginsel van fiscale neutraliteit inzake BTW
- Het voorontwerp Insolventiewet en de fiscale implicaties daarvan
- Holdings en btw : ondernemerschap, aftrekrecht en fiscale eenheid
- How must the Thirteenth Directive on VAT refunds to Non-EU persons be interpreted? Recent position of the European Court of Justice
- Human rights and taxation in Europe and the world
- Input tax refund for UMTS frequencies under European law
- Interest on VAT claims
- Interesting shopping
- Intersplav v Ukraine : Application no. 803/02
- It's Christmas!
- Kazakhstan amends tax code from 2015
- Kenyan courts pressure government on outstanding VAT refunds
- L'art et la manière pour une entreprise nouvelle d'obtenir un remboursement de crédit de TVA
- La devolución del impuesto al valor agregado
- Lag om aterbetalning av mervärdeskatt till utländska företagare
- Legge No. 165, 26 giugno 1990. Conversione in legge, con modificazioni, del decreto-legge 27 aprile 1990, No. 90, recante disposizioni in materia di determinazione del reddito ai fini delle imposte sui redditi, di rimborsi dell'imposta sul valore aggiunto e di contenzioso tributario, nonché altre disposizioni urgenti
- Lennartz - a knockout blow?
- Lennartz post-VNLTO
- Littlewoods Ltd v HMRC : compound interest - not so simple in unjust enrichment cases?
- Lugar de tributação em IVA de transmissões de bens submetidos a trabalhos de acabamento no estado membro de destino : anotação ao acórdão do Tribunal de Justiça da União Europeia de 2 de outubro de 2014, processo C-446/13, Caso "Fonderie 2A"
- Luxembourg [tax round-up 2015]
- Macht Produktion in und Ausfuhr aus China immer noch Sinn? = Does production in and export from China still make sense?
- Making the most of VAT reclaims
- Marks and Spencer plc v Her Majesty's Commissioners of Customs and Excise : the end in sight for the teacakes saga?
- Mexican service companies come under challenge by the tax administration
- Ministerstwo Finansów
- Modalità per l'esecuzione dei rimborsi non residenti. Circolare ministeriale n. 27/570312 del 7 aprile 1988 della Direzione generale tasse
- Moving the EU goalposts
- Navigating Italian VAT in a post-Brexit world
- Neue Regeln für die Vorsteuererstattung im EU-Ausland : EU-Richtlinie bringt wesentliche Änderungen
- Neuregelung der MwSt-Erstattung an ausländische Unternehmer ab 1. 1. 2010
- Neuregelung der Vorsteuererstattung an ausländische Unternehmer : Zweifelsfragen im Zusammenhang mit dem Erstattungsverfahren
- New EU VAT refund procedures
- Not plain sailing?
- Novedades en el impuesto sobre el valor añadido para 2019
- Novedades en el impuesto sobre el valor añadido para 2021 = New developments on value added tax for 2021
- Omzetbelasting bij een noodlijdende onderneming
- Orden de 21 de marzo de 1986 por la que se aprueban los modelos de devolución a personas no establecidas en el territorio de aplicación del Impuesto sobre el Valor Anadido
- Orden de 4 de abril de 1988 por la que se aprueba el modelo de solicitud de devolución del Impuesto sobre el Valor Añadido por un sujeto pasivo no establecido en el país
- Orden de 5 de diciembre de 1985 por la que se aprueban los modelos de declaración-liquidación mediante los cuales se solicita devolución del Impuesto sobre el Valor Añadido
- Orden de 5 de diciembre de 1986 por la que se aprueba el modelo de factura para la devolución de las cuotas del IVA en las exportaciones de bienes conducidos por viajeros
- Par for the course
- Paying taxes : the introduction of an additional index to measure post-filing processes
- Pittfalls for foreign inbound investors claiming VAT refunds in Germany
- Players' agents issue goes into extra time
- Practical information on European VAT [2004]
- Practical information on European VAT [2006]
- Practical information on European VAT [2007]
- Practical information on European VAT [2008]
- Practical information on European VAT [2009]
- Practical information on European VAT [2010]
- Practical information on European VAT [2011]
- Practical information on European VAT [2012]
- Practical information on European VAT [2013]
- Practical information on European VAT [2014]
- Practical information on European VAT [2015]
- Practical information on European VAT [2016]
- Practical information on European VAT [2017]
- Practical information on European VAT [2018]
- Practical information on European VAT [2019]
- Practical information on European VAT [2020]
- Practical information on European VAT [2021]
- Practical information on European VAT [2022]
- Practical information on VAT
- Practical information on VAT in the new EU member states
- Procedure inzake BTW : een wereld apart
- Proportionality and fair taxation
- Quick reference to European VAT compliance
- Real-time solution to refund fraud : VAT lessons from Belgium, Brazil, and Quebec
- Recovery of VAT in Spain
- Recovery of interest on delayed VAT refunds
- Recovery of the TVA due on expenses incurred by foreign entrepreneurs under national legislation
- Refund fraud? Real-time solution!
- Refund of VAT to foreign entrepreneurs : Norwegian law before and after 1 July 1996
- Refunds of VAT in the European Community for EC and non- traders. Notice No. 723
- Refusjon av merverdiavgift till utenlandske naeringsdrivende
- Reimbursement of VAT credits in Sub-Saharan African countries
- Remboursement de TVA aux assujettis etrangers ne réalisant pas d'opérations imposables en France
- Remboursement tardif de la TVA belge aux assujettis étrangers établis au sein de L'UE attention aux intérêts moratoires!
- Remittance of unlawfully charged VAT under EU law
- Republic of Ecuador v Occidental Exploration and Production Co ; [2006] EWHC 345 (Comm)
- Rimborso IVA per soggetti esteri che svolgono operazioni attive in Italia senza rappresentante
- Simplifying procedure for VAT refunds in Turkey
- Split opinions about the split-payment mechanism? A discussion of the Polish example
- Split-payment mechanism for public bodies
- Stop the carousel!
- Subsidies and value-added tax : a comparative study of law and practice in Canada and the European Union
- Supreme Court explains the excess input VAT refund scheme under new GST law
- TVA Luxembourg : guide pratique 2015
- TVA: acquisition de participations financières
- Territorialité de la TVA
- Teruggaaf van buitenlandse btw in Europa
- Teruggaven inzake BTW na 1 januari 1999
- Testo del decreto-legge 27 aprile 1990, n. 90, coordinato con la legge di conversione 26 giugno 1990, n. 165, recante: Disposizioni in materia di determinazione del reddito, ai fini delle imposte sui redditi, di rimborsi dell'imposta sul valore aggiunto e di contenzioso tributario, nonché altre disposizioni urgenti
- The CJEU confirms that the amount of interest normally payable under national law on overpaid VAT cannot be reduced
- The Greek saga of the non-recovery of the VAT on bad debts comes to an end
- The Volkswagen case : no longer a time limit for reclaiming input tax?
- The implementation of VAT in Angola
- The interpretation of the Sixth VAT Directive and the state-of-the-art harmonization of intra-Community VAT
- The neutrality of VAT and the refund procedure in Luxembourg
- The protective policy of the Swiss VAT authorities
- The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
- The rule of law in taxation, two recent ECtHR judgments on failure to respect final judicial decisions
- The teacake saga nears its end
- The unclaimed billions
- The uniform application of tax law in Hungary
- The year in review : Dominican Republic
- There is a tide..
- Time to tee off
- Tricks and tips : how to improve the refund of French VAT
- Unjust enrichment and Finance (No. 2) Act 2008
- Unjust enrichment and section 80(3) of the Value Added Tax Act 1994
- Unjust enrichment under EU VAT
- Unprecedented times call for unprecedented measures : VAT to the rescue of the European Economy
- VAT : komentarz
- VAT : komentarz
- VAT Committee - Guidelines 2014
- VAT and GST refunds : towards more business-friendly mechanisms?
- VAT and financial services
- VAT have I forgot?
- VAT in Africa
- VAT or no VAT?
- VAT package - Paquet TVA : exposé des nouvelles règles
- VAT package: new rules on the place of supply of services : new procedure for VAT refunds
- VAT recovery by EU holding companies
- VAT refund due to premature termination of a lease agreement
- VAT refund in Ukraine
- VAT refund to foreign taxable persons - rules applicable to the waste management industry
- VAT refunds - Italy's 'tax simplification decree'
- VAT refunds : value added tax refunds to international businesses by European Community countries
- VAT refunds to non-EU banks
- VAT vs. sales tax for an emerging economy : considerations on Kazakhstan's indirect tax reform proposal
- VAT. Interpretation of Article 17(2) and (3)(a) of Directive 77/ 388/EEC and of Article 3(b) and the first paragraph of Article 5 of Directive 79/1072/EEC. Refund of VAT to taxable persons not established in the territory of the country
- Value added tax : refund to foreign entrepreneurs
- Value added tax refunds in Europe
- Verspätete Vorsteuererstattungen im Licht des Unionsrechts - Beschwerdezinsen zugunsten der Abgabepflichtigen?
- Verzugszinsen im Fall einer verspäteten Vorsteuererstattung : eine Divergenz zwischen EuGH und VwGH
- Virtues and fallacies of VAT : an evaluation after 50 years
- Vorsteuererstattung an ausländische Unternehmer in Österreich
- Vorsteuerrückholverfahren ohne Zinsverlust : wie kann die Verfahrensdauer vermieden werden?
- Vorsteuerverrechnung nach õ 12 Abs. 14 UStG bei Miteigentumsanteilen
- What's up, doc?
- Where are we now?
- Zeitpunkt der Vorsteuererstattung bei ausländischen Unternehmern = Value added tax refund to foreign entrepreneurs
- “Cashless taxpayer” : an innovative tool to stimulate reduction of the shadow economy in Poland
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_THlDTicayg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_THlDTicayg/">VAT refund</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
