Reply: May 2015 issue of the Global VAT/GST Newsletter

The May 2015 issue of the Global VAT/GST Newsletter provides updates from Baker & McKenzie's Global VAT/GST practice on recent VAT and legal developments — both on a regional and a local country basis.

In this issue:

European Union
Tax authorities cannot refuse the right to deduct VAT regarding intra-community transactions when all the information that a taxable person has complied with substantive requirements is available
Refuse benefit of rights under EU VAT law in case of participating in VAT evasion?
A new element to the concept of a VAT fixed establishment - IT structure

Australia
Potential changes to Australia's GST system will impact off-shore suppliers

France
The Lagardère decision: A duel between Tax Authorities and taxpayers around the calculation of the ratio of recovery and the definition of the "turnover"
No French VAT on Internet sales

The Netherlands
Updated policy concerning the recovery of incorrectly charged VAT
Taxable amount of prepaid mobile top-up vouchers: Dutch Supreme Court refers back to Court of Appeal for factual investigation

United Kingdom
Change of policy on TOGCs could lead to VAT refunds
Swings and roundabouts: New guidance on pension fund management charges