The Court of Justice of the European Union on 18 March 2021 issued its judgment (C-895/19) addressing whether the Polish tax authorities can demand interest when the taxpayer, through the fault of the supplier, declares the value added tax (VAT) on an intra-Community acquisition of goods after the three-month period following the month in which the transaction was conducted.
Source: KPMG
Latest Posts in "European Union"
- Understanding VAT Rules for Dropshipping: Compliance, Registration, and Cross-Border Sales Challenges
- EU Commission Proposes New Revenue Sources for 2028-2034 Budget, Including Corporate Contributions
- EU Customs Reforms 2028: Platforms Become Deemed Importers, Assume Duties and Compliance Responsibilities
- Agenda ECOFIN Meeting on VAT and Tax Reforms on September 11, 2025
- EU proposes tariff reductions to implement EU-US deal
