France: The Administrative Court of Appeal of Paris has ruled that input VAT cannot be deducted for pre-incorporation acquisitions unless the transaction is clearly linked to the future company. The decision underscores the need for consistent documentation and evidence that the purchase was made on behalf of the company before incorporation.

Philippines Supreme Court upholds constitutionality of VAT refund law for foreign tourists, confirming the policy as a valid tourism incentive.

Philippines Supreme Court declares VAT refund for foreign tourists constitutional, upholding Republic Act No. 12079. The decision affirms the state’s right to offer fiscal incentives to boost tourism without violating equal protection.

UK: The London appeals court has ruled that alternative education providers can claim a VAT exemption for their services. The decision overturns HMRC's earlier denial and may affect VAT treatment for educational institutions.

Philippines: The article outlines how VAT refund rules have evolved since 1987, detailing changes in claim periods, documentation, and appeal procedures.