Paying Taxes 2018

CJEU ruling on reduction of taxable amount for VAT (1/49/17) (0)

07.12.2017

Practice

In November 2017, the Court of Justice of the European Union (CJEU) announced its ruling on a case concerned with a member state’s power to restrict the right to reduce the taxable amount where a customer fails to pay, that is, on bad debts. This article explores CJEU findings. Read more..

Beneficial owner disclosure to Enterprise Register (2/49/17) (0)

07.12.2017

Passed

The Anti-Money Laundering and Counter-Terrorism Financing Act has been amended with effect from 9 November 2017 to restrict money laundering and terrorism financing, and to ensure that correct up-to-date information is available about any entity’s beneficial owners (BOs). Read more..

Payroll accountant’s homework to handle changes in 2018 (3 of 3) (3/49/17) (0)

07.12.2017

Practice

This article wraps up what we wrote last week. Read more..

Payroll accountant’s homework to handle changes in 2018 (2 of 3) (1/48/17) (0)

01.12.2017

Practice

This article picks up where we left off last week. Read more..

Metal products and household equipment to attract reverse charge VAT (2/48/17) (0)

01.12.2017

Passed

We have informed our MindLink.lv subscribers about amendments to the VAT Act that extend the reverse-charge procedure to supplies of metal products (and related services) and to supplies of consumer electronics and domestic electrical appliances from 1 January 2018. This article explores the Cabinet of Ministers’ Rule defining goods that are considered metal products according to codes of the Combined Nomenclature, and services connected with supplies of metal products, as well as goods that are considered consumer electronics and domestic electrical appliances according to Combined Nomenclature codes. Read more..

 

 
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