On the 26th February, the EU Commission announced its ‘Omnibus’ package, confirming the simplifications to the Carbon Border Adjustment Mechanism (CBAM). The proposal document and supporting ‘Commission Staff Working Document’ (SWD) were released the following day, outlining amendments to CBAM Regulation 2023/956. Baker Tilly Ireland have reviewed the key points of interest from the proposal document and provided analysis.

ASV ievēlētais prezidents Donalds Tramps paziņojis par 25% muitas tarifiem visām precēm no Meksikas un Kanādas, kas ietekmēs arī Vācijas uzņēmumus. Jaunākie paziņojumi liecina, ka Eiropas Savienības uzņēmumiem būtu nopietni jāizvērtē iespējamie ES pretpasākumi.

On December 12, 2024, the Court of Justice of the EU (CJEU) passed judgment in a case concerning the VAT deduction of the purchase of intercompany, cross-border administrative services by a Romanian entity. Our experts discuss the Weatherford Atlas judgment and whether it has a broader impact on the interplay between VAT, direct taxes and Transfer Pricing (TP).

VAT rules for certain ‘virtual services’ in the EU are about to change. This will affect services such as live-streamed cultural events and paid webcam sessions, for example. The new rules to determine the place of supply take effect as of 1 January 2025. Our experts explain exactly what these changes mean and how they will affect entrepreneurs. See more details in an article prepared by Baker Tilly International network partners in the Netherlands.

On 5 November 2024, ECOFIN (the European Council on Economic and Financial Affairs) adopted the proposal ‘VAT in the Digital Age’. The new rules are intended to make the levy of VAT in the EU simpler and more resistant to fraud. In this article, our experts discuss ECOFIN’s decision and the practical consequences of the new rules. Our Baker Tilly International network partners in the Netherlands have prepared an article about these upcoming changes.

Pastāvīgā pārstāvniecība PVN mērķiem turpina raisīt praktiskus jautājumus. Zemāk Jūs varat izlasīt mūsu Nīderlandes Baker Tilly kolēģu apskatu Eiropas Savienības Tiesas nolēmumā Adient lietā C -533/22. Pamatjautājums Adient lietā bija par to, vai grupas uzņēmums, kurš nodrošina ražošanas pakalpojumus savam mātes uzņēmumam, var tikt uzskatīts par tā pastāvīgo pārstāvniecību PVN mērķiem. Lasot šo rakstu, Jūs atradīsiet interesantas situācijas, kurās pastāvīgā pārstāvniecība neveidojas.

Nodokļu izmaiņas, kas stāsies spēkā 2020. gada 12. februārī, ietekmē avansa maksājumus, darbinieku izmaksas un daudz ko citu.