Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...

This morning, Finance Minister Nguyen Van Thang, on behalf of the Prime Minister, presented to the National Assembly a draft proposal outlining four key amendments to the Law on Value Added Tax (VAT).

Potential fraud such as the “missing trader” scheme, identify-theft tax evasion or claiming input VAT for non-qualifying expenses are probed. To address economic pressures, the government is ...

In the intricate landscape of Philippine taxation, the Value-Added Tax (VAT) system stands out as one of the most technical and rigorously enforced. For businesses engaged in zero-rated sales, the ...