May 30
The reverse charge and place-of-supply rules govern cross-border VAT. Two of the most error-prone areas of indirect tax, made clear.
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The reverse charge and place-of-supply rules govern cross-border VAT. Two of the most error-prone areas of indirect tax, made clear.
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Guida al Reverse Charge in Edilizia: Regole Operative
Il meccanismo del reverse charge (o inversione contabile) rappresenta uno dei cardini della disciplina IVA nel settore delle costruzioni. Introdotto per contrastare l’evasione fiscale da riscossione, questo sistema sposta l’obbligo del versamento dell’imposta dal fornitore al committente, a condizione che entrambi siano soggetti passivi IVA. Continue reading Guida al Reverse Charge in Edilizia:…
Refund of service tax paid under reverse charge allowed as unjust enrichment was held inapplicable due to error correction in Tribunal’s order
Case Summary Case Title: Ipsen Technologies Private Limited vs Commissioner of CGST & CX, Kolkata South CommissionerateCourt: High Court at Calcutta (Special Jurisdiction – Central Excise, Original Side)Petition No.: CEXA/13/2025, IA No. GA/1/2025Date of Judgment: 21st May, 2025Relevant Section: Section 35G of the Central Excise Act, 1944; Sections 142(3), 142(9)(b), 174 of CGST Act, 2017; Rule 7…
L'Agenzia delle Entrate fornisce chiarimenti sull'aliquota IVA da applicare all’acquisto di Materia Prima Speciale (MPS)
L'Agenzia delle Entrate fornisce chiarimenti sull'aliquota IVA da applicare all’acquisto di Materia Prima Speciale (MPS)
Il reverse charge è applicabile anche alle prestazioni di servizi, effettuate tramite contratti di appalto, subappalto, affidamento a soggetti consorziali rapporti negoziali comunque denominati
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Acquisti in "Reverse charge" ok alla detrazione anche in caso di omissione degli aspetti formali
Acquisti in “Reverse charge” ok alla detrazione anche in caso di omissione degli aspetti formali
Con riferimento agli acquisti intracomunitari, il principio fondamentale di neutralità dell’i.v.a. esige che la detrazione dell’imposta a monte sia accordata, nonostante l’inadempimento di taluni obblighi formali, se sono soddisfatti tutti gli obblighi sostanziali, di cui le violazioni formali non impediscano la prova certa, sicché il diritto alla detrazione non può essere negato nei casi in cui,…
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CBIC further defers the applicability of Reverse Charge on supply of goods or services or both by any unregistered supplier to a registered person till 30th
GST - 106
GST – 106
In table 13 of the GSTR – 2, the tax invoices issued during the month should be shown after adjusting any advances paid during previous months. The tax invoice issued during this month should be shown only for the net amount of tax payable.
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