The EU value added tax (VAT) changes referred to as the “VAT quick fixes” relate to call-off stock arrangements, chain transactions, and the exemption for intra-Community supplies of goods.
An aspect less discussed but not less important, connected with the changes relating to the call-off stock arrangements, is the possible creation of a VAT fixed establishment in another EU Member State. This issue is mentioned in the European Commission’s explanatory notes on the VAT quick fixes by integrating the guidelines agreed by the VAT committee.
Source: KPMG
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