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"
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
- EU Court Rules Triangulation VAT Simplification Inapplicable to Multi-Party Drop Shipments Involving Fraud
- EU Commission Seeks Feedback on Revising E-Invoicing Rules for Public Procurement
- CBAM from 2026: New TARIC Codes Mandatory for Import – No Correct Coding, No Import Approval
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
