The circular 2019/2022 clarifies issues of application of the provisions of n.4714/2020 concerning the management of stocks at the disposal of a specific acquirer (call-off stock) from 1/1/2020 as well as the obligations of suppliers and customers that are part of this form of transactions, chain transactions, intermediaries , the triangular transactions, the conditions and rules governing them as well as their derogations, the conditions of exemption in intra-Community deliveries of goods and the means of proving the physical transfer, in intra-Community deliveries, of goods in accordance with Regulation (EU) 2018/1912.
Source: taxheaven.gr
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