VAT Committee Guidelines – Updated after 119th meeting

New guidelines:

Latvia – References: Article 132(1)(b) and (c)
Subject: Dietary recommendations administered by a medical treatment institution within a medical treatment process
Commission – References: Articles 2(1), 9 and 11 of the VAT Directive
Subject: Case C-812/19, Danske Bank, Principal establishment and branch of a company situated in two different Member States
Commission – References: Articles 38 and 39
Subject: Place of supply of liquefied natural gas
QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS IN CASE OF WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION WITHOUT AN AGREEMENT
- Commission – References: Articles 63, 68 and 70 of Directive 2006/112/EC
  Subject: On-going movements of goods from the United Kingdom to the EU-27 Member States at the moment of its withdrawal
- Commission – Reference: Article 143(1)(e) of Directive 2006/112/EC
  Subject: Reimportation of goods after the withdrawal of the United Kingdom
- Commission – Reference: Article 4 of Directive 2009/132/EC
  Subject: Personal property imported after the withdrawal of the United Kingdom
- Commission – References: Directives 86/560/EEC, 2006/112/EC and 2008/9/EC
  Subject: Refund of VAT charged before the withdrawal date in the United Kingdom or in an EU-27 Member State to taxable persons not established in the State of refund but established respectively either in an EU-27 Member State or in the United Kingdom
Commission – References: Article 143(1)(ca) of the VAT Directive
Subject: Proposed solution to regularise double taxation in the IOSS VAT return (Document taxud.c.1(2022)240383 – GFV working paper No 115)