Netherlands Dutch bonded warehouse practice – Import VAT Deferment License and financial representation 20 February 2023
Italy Ruling 114: Sale of goods to a VAT warehouse by a non-resident with a tax representative 21 January 2023
France VAT registration procedure for companies not established in the European Union and subject to the obligation to appoint a tax representative 06 October 2022
European Union ECJ AG Opinion: n the absence of a permanent establishment, Airbnb does not have to appoint a tax representative 11 July 2022
France Tax systems and reporting and accounting obligations – Reporting obligations and formalities – Specific obligations and formalities – Taxable persons not established in France – Taxable persons established outside the European Union: tax representation 30 June 2022
European Union EU VAT Directive 2006/112/EC explained: Art. 204 – Persons liable to pay VAT to the authorities – Fiscal Representative 18 June 2022
European Union Comments on ECJ C-714/20: EU import indirect representative not liable for VAT 16 May 2022
United Kingdom HMRC Form: Appoint a tax representative if you are a non-established taxable person registering for VAT in the UK 04 May 2022