Council Directive (EU) 2017/2445 establishes new regulations for the purposes of VAT, with effect January 1, 2021, in the treatment of e-commerce in goods, commonly called as distance sales of goods and electronic services rendered to private individuals.
On April 10, 2019, the General Court of the European Union (GCEU) handed down judgment in Case T-300/16, resolving to annul Commission Regulation (EU) 2016/387 of March 17 of 2016, establishing a definitive countervailing duty on imports of malleable iron cast iron tubes originated from India (hereinafter referred to as Regulation 2016/387) purchased from the supplier Jindal Saw Ltd, opening with this, the possibility of recovering the countervailing duty paid.
In principle, next March 29, 2019 is the date for no deal of the United Kingdom from the European Union. As of today, the Parliament of the United Kingdom has not ratified the agreements reached between the government of that country and the European Union. If that date arrives with no deal, the exit will have important consequences, from the point of view of indirect taxation (Customs, VAT and Excise Duties), for economic operators both in the EU and in the United Kingdom.
The Tax and Customs Control Plan contains the general guidelines on the verification and investigation procedures to be carried out by Tax and Customs Authorities during 2019 to taxpayers with identified as risky, in order to mitigate tax and customs fraud.
The Free Trade Agreement signed between the European Union and Japan enters into force on 1 February (EU-JapanEconomicPartnershipAgreement ), one of the most sophisticated bilateral trade agreements signed by the EU so far. In addition to the usual chapters in these agreements, it includes measures related to data protection and environment.
