The new German coalition government has committed to supporting a stranded EU VAT regime reform which would shift the obligation to charge and collect Value Added Tax on B2B goods to the country of destination. This would aim to reduce VAT fraud – carousel and missing trader fraud – by ending the VAT zero-rated on intra-community supplies.
Source: vatcalc.com
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- 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
