The European Commission proposed on 20 July 2020 to extend the application period of the simplified VAT recovery mechanism for tolls on the Öresund fixed link between Denmark and Sweden until 31 December 2027.
As from 1 January 2021, the EU VAT legislation will no longer apply to the UK. However, on the basis of the Protocol on Ireland/Northern Ireland 3 (hereafter the ‘Protocol’), which is part of the Withdrawal Agreement...
Source Gazeta Prawna
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