Germany German Federal Ministry of Finance published “Tax Act for the Prevention of VAT Revenue Losses from Trading with Goods over the Internet and Amendment of Further Tax Provisions.” 08 August 201829 views1 min read Source: EY Exemption from import VAT under the so-called “Procedure 42” (import VAT in case of a subsequent intra-Community supply) ECJ Case C-388/18 (“B”) – Questions – VAT Margin scheme and Small entrepreneur scheme