The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.
Source Grant Thornton
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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