Advocate General Pikamäe concludes that, in the sale of excise goods, a seller is regarded as a distance seller if he acts in such a way as to direct the purchaser’s choice of the undertaking responsible for the dispatch and/or transport of the goods in question.
Source Taxlive
See also
Latest Posts in "European Union"
- CJEU Ruling: VAT Treatment of Transfer Pricing Adjustments Between EU Member State Companies
- CJEU Rules Intra-Group Payments Under Transactional Net Margin Method Subject to VAT
- European Commission launches three new CBAM Calls for Evidence
- Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements
- EU Sugar Taxes: Diverse Approaches to Reducing Sugary Drink Consumption Across Member States
