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Cyprus: VAT rate increase on 14 January 2013

Cyprus is again increasing its VAT rates. The standard VAT rate will increase from 17% to 18% for the period 14 January 2013 to 12 January 2014. From 13 January 2014 the standard VAT rate will increase...

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Advocate-General – Using supplier’s infrastructure may lead to a fixed...

The Advocate General (AG) released her opinion in the interesting VAT case dealing with the situation whether a foreign company can be regarded as having a fixed establishment in the supplier’s Member...

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