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‘Quick fixes’ VAT: simplified proof for intra-Community supplies

Following the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018, four ‘quick fixes’ were introduced regarding the VAT legislation applicable to intra-Community trade. These ‘quick fixes’ are mainly aimed at clarifying and simplifying this legislation and will apply from 1 January 2020.

Source: warwicklegal.com

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