The case analysed by the Advocate General refers to chain transactions occurred before the implementation of the so-called quick fixes introduced by EU Directive 2018/1910. The questions asked by the Polish referring court refers to the first sale performed by the Dutch intermediary company (B) which considered the acquisition from BOP as a Polish domestic sale, subject to local VAT while the local court believed that transport of goods should have been allocated to that sale meant as the only intra-Community supply.
Source DLA Piper
Latest Posts in "European Union"
- Flashback on ECJ Cases C-381/97 (Belgocodex) – Member States may withdraw the VAT option for property letting
- VAT in the Digital Age (ViDA): All you need to know on the ”Single EU VAT Registration”
- EU Clarifies VAT Treatment of New EUR 3 Customs Duty on Low-Value Imports
- EU Commission Revises OSS Guidelines for ViDA: Key Changes Effective from 1 January 2027
- European Commission Updates VAT E-Commerce Explanatory Notes for ViDA Changes Taking Effect on 1 January 2027
