Highlights
- The availability in all the official languages of the European Union, as well as in Chinese and Japanese, of the explanatory notes published on the website of the DG TAXUD) relating to VAT rules for electronic commerce.
- A reminder of the latest OECD work on VAT and consumption taxes
- Preliminary ruling in the Fenix International Limited case (C-695/20) – validity of the provisions of Article 9a of the Implementing Regulation (EU) No 282/2011
- Qualification of the various operations occurring during the recharging of electric vehicles and the VAT rules applicable to them
- Returns of goods placed under the regime of stocks under contract of deposit
- Calculation of the threshold of € 10,000 provided for in Article 59 quater, 1 of Directive 2006/112 / EC
- Determination of the place of taxation of the services of “video-chat” studios provided to website operators following the Geelen judgment of the CJEU (C-568/17)
Source Taj
See also EU VAT Committee: Minutes of the 118th meeting on April 19, 2021
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