- VAT issues are a common source of tax litigation in many European countries
- Cross-border VAT litigation can arise due to differences in VAT systems between countries
- Multiple impositions of VAT can harm international trade and burden businesses
- International agreements can be used to appeal multiple impositions of VAT
- Businesses must determine the jurisdiction in which to assert arguments based on international agreements
- The CJEU only has jurisdiction to interpret EU law
- Determining the relevant competence basis for international agreements can be complex
- Cross-border VAT disputes are becoming more common due to globalization
- Businesses need to assess jurisdiction in order to determine their litigation strategy.
Source: riskandcompliance.freshfields.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- ECJ Clarifies Pre-2015 VAT Rules for Online App Sales Through EU Marketplaces
- VAT Calculation in Four-Party Supply Chains: Application of Triangular Transaction Rules in the EU
- Dispute Over Royalties and VAT for Unauthorized Public Communication of Protected Music Works in Romania
- EU Proposal: Granting EPPO and OLAF Access to VAT Information to Combat Fraud and Corruption
- Malaga Bids to Host European Union Customs Authority Headquarters Amidst Strong European Competition
