Does a reseller acquire a good through a VAT-taxed intra-Community acquisition, which he later sells with application of the margin scheme? In that case, the VAT paid on the intra-Community acquisition is included in the tax base.
Source: pkfwallast.nl
Latest Posts in "European Union"
- Comments on ECJ C-796/23: Consideration of Czech company for VAT purposes as ‘designated partner’ in violation of EU law
- Advocate General’s Opinion Clarifies VAT Treatment of Transfer Pricing Adjustments in Stellantis Portugal Case
- Agenda of the ECJ/General Court VAT cases -1 Judgment, 1 Hearing till Feb 25, 2026
- The «Prefilling» headache
- The Fiscalis Programme 2021–2027: Interim Evaluation and Key Insights
