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Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of VAT
Campione d’Italia—as from 1 January 2020—is no longer part of the Swiss customs territory and has joined the customs territory of the EU.
Commission Implementing Regulation on expanding web portal on VAT rates in connection with e-commerce package
Today, Member States may publish on a web portal the VAT rates applicable to telecommunication, broadcasting and electronically supplied services (TBE services) which are subject to the mini-one-stop-shop (MOSS)...