European UnionFrance Intra-community movements of own goods without active EU VAT number 28 September 2022
European Union Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions 28 September 2022
European UnionPoland Comments on C-696/20: Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive 23 September 2022
Netherlands Document data processing Intra-Community VAT fraud (MIT/Carousel fraud) 13 September 2022
Slovakia Government guideline on VAT obligations on purchasing domestic products from other EU member states. 09 September 2022
European Union Comments on ECJ case C-696/20: When the Polish VAT administration claims VAT twice! 05 September 2022
Poland The supply of tooling for the production of goods that are the subject of Intra-EU Supply of Goods constitutes a separate service 24 August 2022
Poland Comments on ECJ Case C-696/20: ECJ rules against double VAT- taxation in case of goods acquisitions 23 August 2022
Netherlands Trader who supplies missing traders must comply with tax information obligations on pain of a penalty of € 5,000 per day 23 August 2022
European Union Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ 22 August 2022
Netherlands Do not pay VAT on the purchase of a business car in another EU Member State 18 August 2022
European Union Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure 12 August 2022
European Union Comments on C-247/21 – AG opinion – No simplified ABC Scheme if the statement ‘VAT Reversed’ is missing on the invoice 12 August 2022
European Union Comments on C-247/21 (Luxury Trust Automobil GmbH) – AG Opinion – Intra-Community Transactions – Invoice reference to a reverse charge for triangulation 08 August 2022
Greece Measures regarding customs duties for intra-Community transfer of goods, other customs provisions 03 August 2022
European Union Comments on ECJ C-696/20: Looming VAT liabilities for chain transactions? 29 July 2022
European Union VAT impact of movement of own goods across EU borders – impact of EC Sales Lists for VAT-exemption 28 July 2022
European Union Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure 26 July 2022
France Encouragement Of Foreign Operators To Regularise Their Errors Concerning Intra-EU Distance Sales Of Goods 20 July 2022
Germany Safety-net acquisition tax applies for using VAT-ID from country of departure – but not in case of double taxation 20 July 2022
European Union Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability 14 July 2022
European Union Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions 12 July 2022