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MomsMail er Danmarks mest "dækkende" nyhedstjeneste om moms, told og afgifter.

Vi henter vores oplysninger fra:

Europa Rådet
Europa-Kommissionen
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Folketinget
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SKAT
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Byretterne
Indenrigs- og Socialministeriet

Vi samler, kommen-terer og systema-tiserer materialet og udsender dette til vores abonnenter i en ugentlig nyhedsmail, der udkommer hver mandag.

MomsMail udgives af TaxCon Medier og redigeres af Lars Gosvig.

TaxCons website kan du læse mere om hvem vi er og vores andre udgivelser, SkatteMail og  Folketingsbilag.  

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Interessante links - den seneste uge

Nedenfor finder du en liste over alle de interessante links vi har fundet den sidste uge.

Hvis du vil søge i hele basen med links kan du bruge vores søgefacilitet.

Beierholm
Momsrefusion i EU
Sidste frist for momsrefusion i andre EU-lande - for udgifter afholdt i kalenderåret 2017 - er 30. september 2018

Medtaget i vores database: 13-09-2018
Deloitte
Bedre muligheder for at få mere i godtgørelse af elafgift
Der er nu endeligt gjort op med en uens praksis, hvilket betyder, at opdelingen af elforbruget til rumvarme kan ske efter en indirekte metode. Virksomhederne er derved sikret godtgørelse med satsen for rumvarme for hele elforbruget, uanset om elektriciteten har været anvendt til proces.

Medtaget i vores database: 13-09-2018
Deloitte
Udlejning af sommerhus
Jeg kunne godt tænke mig at spørge lidt ind til det skattemæssige aspekt af udlejning af sommerhus. Har I mulighed for at fortælle lidt om, hvilke ting jeg bør være opmærksom på ved en udlejning af vores sommerhus?

Medtaget i vores database: 13-09-2018
Deloitte
Håndværkerfradrag i kolonihaven?
Jeg kunne godt tænke mig at spørge lidt ind til det skattemæssige aspekt af udlejning af sommerhus. Har I mulighed for at fortælle lidt om, hvilke ting jeg bør være opmærksom på ved en udlejning af vores sommerhus?

Medtaget i vores database: 13-09-2018
PwC
Brexit: Fra EU-land til tredjeland
Er din virksomhed klar, hvis det ender med "no Brexit deal" den 29. marts 2019?

Medtaget i vores database: 14-09-2018
Redmark
Sommerhusudlejning
Forbedrede regler på vej

Medtaget i vores database: 12-09-2018
Rigsrevisionen
Notat om tilrettelæggelsen af en større undersøgelse af lempelse af revisionspligten
Statsrevisorerne har bedt Rigsrevisionen om at undersøge lempelsen af revisionspligten.

Dette notat beskriver, hvordan undersøgelsen vil blive tilrettelagt.

I undersøgelsen vil vi behandle:

  • hvilken viden Erhvervsministeriet havde om de mulige konsekvenser af lempelsen af revisionspligten, og hvilke oplysninger ministeriet viderebragte til Folketinget i forbindelse med lovforslaget i 2012
  • hvordan Erhvervsministeriet og Skatteministeriet efterfølgende har forvaltet lempelsen af revisionspligten og arbejdet med at sikre virksomhedernes regelefterlevelse på området
  • hvordan Erhvervsministeriet og Skatteministeriet har fulgt op på lovændringen i 2012, der medførte en lempelse af revisionspligten.
Medtaget i vores database: 14-09-2018
World Trade Organization
WTO announces winner of 2018 Essay Award for Young Economists
The winner of the 2018 WTO Essay Award for Young Economists is Alonso de Gortari of Harvard University. His paper, “Disentangling Global Value Chains”, was ranked first by the Selection Panel. He receives a prize of CHF 5,000.

Medtaget i vores database: 14-09-2018
World Trade Organization
Four days remaining to register for the Public Forum
Only four days are left to register for this year’s WTO Public Forum. Participants interested in attending this year’s Forum should submit an online application form no later than 16 September 2018. Last minute and onsite registrations will not be accepted. Participation at the Forum is free of charge. Travel and accommodation costs are to be borne by participants.

Medtaget i vores database: 13-09-2018
World Trade Organization
Canada requests consultations with China on compliance with paper duties ruling
Canada has requested consultations with China regarding China’s alleged non-compliance with the recommendations and rulings of the Dispute Settlement Body in the dispute concerning Chinese anti-dumping duties on imports of Canadian cellulose pulp (DS483). The request was circulated to WTO members on 12 September.

Medtaget i vores database: 13-09-2018
World Trade Organization
Items proposed for consideration at the next meeting of Dispute Settlement Body
The WTO Secretariat has circulated a meeting notice and list of items proposed for the next meeting, on 21 September 2018, of the Dispute Settlement Body, which consists of all WTO members and oversees legal disputes among them. The meeting notice is circulated in the form of a document officially called an “airgram”.

Medtaget i vores database: 12-09-2018
World Trade Organization
Trade Policy Review: Chinese Taipei
The fourth review of the trade policies and practices of Chinese Taipei takes place on 12 and 14 September 2018. The basis for the review is a report by the WTO Secretariat and a report by Chinese Taipei.

Medtaget i vores database: 12-09-2018
World Trade Organization
Azevêdo urges Commonwealth to play full part in strengthening the multilateral system
Speaking at a meeting of WTO Commonwealth members held at the WTO on 11 September, Director-General Roberto Azevêdo said the support provided by Commonwealth members for the multilateral trading system is hugely important. “Bringing together countries of all sizes, from all continents, this group has a powerful voice,” he said, “and I am sure that you will continue to be a strong and positive voice” in maintaining and strengthening the rules and structures in place today.

Medtaget i vores database: 12-09-2018
World Customs Organization
WCO Participates in the UNODC’s 9th Meeting of the Open-ended Intergovernmental Working Group on the Prevention of Corruption
At the invitation of the United Nations Office on Drugs and Crime (UNODC), the World Customs Organization (WCO) participated in the 9th Meeting of the Open-ended Intergovernmental Working Group on the Prevention of Corruption, held in Vienna, Austria, from 5 - 7 September 2018.

Medtaget i vores database: 12-09-2018
World Customs Organization
Five Revenue Authorities in East Africa Launch a new Program to Raise a Pool of Regional Experts on PCA
Under the auspices of the WCO/JICA (Japan International Cooperation Agency) Joint Project, a sub- regional workshop of the Master Trainers Programme on Post Clearance Audit (PCA) was held in Dar es Salaam, Tanzania 10- 14 September 2018.

Medtaget i vores database: 11-09-2018
World Customs Organization
WCO shares its view on air cargo security and ecommerce at the Air Cargo Development Forum
The WCO Deputy Secretary General, Mr. Ricardo Treviño Chapa, attended the 2nd Air Cargo Development Forum, an event organized by the International Civil Aviation Organization (ICAO) and bringing together experts to discuss and address emerging issues in the development of air cargo and propose solutions for identified regulatory and operational challenges to the growth and full liberalization of air cargo and e-commerce.

Medtaget i vores database: 11-09-2018
World Customs Organization
Burkina Faso Customs progresses towards the effective establishment of an advance rulings mechanism
As part of the programme of support to Burkina Faso Customs funded by the West African Customs Administrations Modernization (WACAM) Project, whose objectives include capacity building with a view to the establishment of an advance rulings mechanism, the World Customs Organization (WCO) conducted a Capacity Building Workshop on the Harmonized System and Advance Rulings for fifteen Customs managers from the Burkina Faso Customs Administration.

Medtaget i vores database: 13-09-2018
World Customs Organization
Swaziland Revenue Authority joins the Mercator Programme
Following a successful scoping mission aiming at identifying forward capacity building needs to support the implementation of the WTO Agreement on Trade Facilitation (TFA), the WCO is pleased to welcome the Swaziland Revenue Authority (SRA) as the 50th country to join the tailor-made track of the Mercator Programme. The Mercator Programme is designed to support WCO members to successfully implement the provisions of the TFA through the effective application of WCO instruments and tools and by using WCOs extensive network of international customs experts. The scoping mission which took place from 27 - 31 August 2018 in Mbabane, Swaziland, was funded by the Government of the United Kingdom through Her Majesty’s Revenue and Customs under the framework of the extended HMRC-WCO-UNCTAD Programme.

Medtaget i vores database: 13-09-2018
World Customs Organization
LMD Retreat in The Former Yugoslav Republic of Macedonia builds strong executive team
As part of Capacity Building, WCO organized a Leadership and Management Top Executive Retreat (TER) from 7 to 9 September 2018 for The Former Yugoslav Republic of Macedonian Customs. The highest priority was to install a new management culture that focuses on managing more strategically including more openness, communication and cooperation among all directors. The overall objective of the three-day interactive workshop was to strengthen senior management capacity to lead and drive reforms within The Former Yugoslav Republic of Macedonian Customs and to become a leading customs administration.

Medtaget i vores database: 13-09-2018
World Customs Organization
Five Revenue Authorities in East Africa Launch a new Program to Raise a Pool of Regional Experts on PCA
Under the auspices of the WCO/JICA (Japan International Cooperation Agency) Joint Project, a sub- regional workshop of the Master Trainers Programme on Post Clearance Audit (PCA) was held in Dar es Salaam, Tanzania 10- 14 September 2018.

Medtaget i vores database: 14-09-2018
Lundgrens
Holding companies may have an improved VAT position
The new administration of VAT recovery will have a positive economic and administrative impact on the cost structure during and beyond M&A transactions.The DTA (Danish Tax Authorities) have proposed a new guideline on “holding companies’” VAT recovery position. The holding of shares is generally not considered a taxable activity. As a consequence, “pure” holding companies are not entitled to recover VAT on costs, including acquisition costs.

Medtaget i vores database: 14-09-2018
GOV.UK Department for Exiting the European Union
Policy paper: Joint Ministerial Committee (EU Negotiations) communiqué: 13 September 2018
This summarises the twelfth meeting of the Joint Ministerial Committee (EU Negotiations), chaired by Chancellor of the Duchy of Lancaster David Lidington.

Medtaget i vores database: 14-09-2018