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The Russian Judiciary (Chapter 3)

The Russian Judiciary (Chapter 3)

This is the third chapter from the ‘Awara Russian Tax Guide’ book written by Jon Hellevig, Anton Kabakov and Artem Usov and updated in 2015. The Russian judicial system is currently undergoing serious reform. The main reform is that the previously acting specialized court for commercial disputes (the Supreme Commercial ... Read More »

Recent Amendments to the Estonian Tax Laws

Recent Amendments to the Estonian Tax Laws

1. “EUR 1000 invoices” On 1 November 2014, a much-criticised obligation came into force requiring legal entities to submit data about their purchase and sales invoices to the tax authority in addition to regular VAT returns. According to the new regime, Estonian VAT liable companies shall submit monthly VAT return ... Read More »

Sanction to the Kingdom of Spain for unequal treatment between Spanish residents and non-residents on the Inheritance and Gift Tax

Sanction to the Kingdom of Spain for unequal treatment between Spanish residents and non-residents on the Inheritance and Gift Tax

On the 3rd of September, the European Union Court of Justice delivered judgment on the infringement proceedings commenced by the European Union against the Kingdom of Spain. It stated that Spain had failed to comply with its obligations regarding the free movement of capital within the European Union and the ... Read More »

Amendments on Estonian tax legislation

Amendments on Estonian tax legislation

1. Value Added Tax Act On 1 November 2014, a new and already much-criticised obligations comes into force requesting legal entities to submit data about purchase and sales invoices to the tax authority in addition to a regular VAT returns. According to the new regime, Estonian VAT liable companies shall ... Read More »

New guidelines on German VAT groups

New guidelines on German VAT groups

As a rule, affiliated companies are subject to VAT on a stand-alone basis, unless they belong to a VAT group.  Within such VAT group, the controlling parent company is considered as the sole VAT entrepreneur and has to file consolidated VAT returns for all VAT group members. Transactions within the ... Read More »

New Spanish Exit tax

New Spanish Exit tax

Last 20th of June, the Spanish Finance Minister announced a project amending different points of the Tax System to be approved in the Parliament. One of the new measures that the government will implement is the so-called “exit tax”. Concept This measure is for taxpayers who have lost their condition ... Read More »

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