The EU Member States were supposed to implement the Quick Fixes into their national legislation on 1 January 2020. Not all EU Member States were able to do so. Attached, you can find an overview we prepared, which links to the country-specific posts on the implementation of the quick fixes.
Overview Implementation Quick Fixes on www.vatupdate.com
The EU Commission also prepared an overview, linking to the national implementation rules. That overview can be found here:
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
