A call-off stock situation between a Member State and the United Kingdom, started before the end of 2020, can in principle continue during a period of 12 months, so as a maximum up until the end of 2021.
Source: ivaconsulta.com
Latest Posts in "European Union"
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
- EU Introduces Flat EUR 3 Customs Duty Per Item for Low-Value Imports from July 2026
