Concept of law: Changes to VAT territorial scope, deemed supplies of goods, VAT Exemptions, ….

Changes to:

• Territorial scope
• Deemed supplies of low-value commercial samples, gifts and charitable food products
• Exemption of independent group of persons
• Exemption for collective investment funds management
• Call-off stock registers and VAT groups
• Persons entitled to VAT refund

Source:

• Proposal of law in Dutch & French
• IBFD (subscription needed)

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