- VAT on imports presents various challenges for taxpayers in terms of compliance
- Two hot topics related to import VAT are discussed in this article: VAT exemption for carriage services related to imports and the concept of an “importer” for VAT purposes
- The judgment of Cartrans Preda (C-461/21) regarding the proof required for the VAT exemption for carriage services is reviewed
- The interpretation of the concept of an “importer” for VAT purposes in Spain, the UK, Germany, and the Netherlands is examined
- The requirements for the VAT exemption for transport operations and services relating to importation of goods are clarified by the CJEU in Article 144 of the VAT Directive
Source: insightplus.bakermckenzie.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"
- Loyalty Points Are Not Vouchers for VAT: CJEU AG Opinion in Lyko Operations Case
- EU Charter Sets Procedural Safeguards and Limits Sanctions in VAT Enforcement: Key CJEU Rulings
- CJEU Clarifies VAT on Transfer Pricing Adjustments and Intra-Group Services: Key Implications for Businesses
- EU VAT Reforms and Menstrual Poverty: Addressing Access to Affordable Sanitary Products
- Making ViDA Work: Reflections on the ViDA Implementation Dialogue
