| At the end of August 2015 the seventh draft version of the delegated and implementing regulations of the Union Customs Code (UCC) was published. The different versions have been translated into the languages of the various Member States and it is currently expected that the European Commission will adopt these regulations (IR & DR) in late 2015 (October/November). With respect to customs valuation new developments have been identified regarding the transaction value and the ‘sunset clause’. | |
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Latest Posts in "European Union"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECJ C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
