16 April 2020, the European Commission released an update of the document on the VAT aspects for goods transactions of the withdrawal of the UK from the European Union as part of a set of readiness documents in all kinds of fields. The VAT document addresses in particular the legal situation from 1 January 2021, the relevant parts of the Withdrawal agreement and the rules applicable to Northern Ireland. Other indirect tax related documents address the VAT rules in respect of services, customs procedures and EU excise rules.
Source: PwC
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods
