France Encouragement of foreign operators to regularise their errors concerning intra-EU distance sales of goods 08 July 2022
European Union Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions! 08 July 2022
European Union Comments on ECJ C-696/20: ECJ on the side of taxpayers settling chain transactions 08 July 2022
European UnionPoland ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods 07 July 2022
France French Tax Administration encourages taxable persons to carry out VAT voluntary disclosure with respect to Intra-Community distance sales of goods 14 June 2022
Germany Deadlines for EC Sales Lists irrelevant for VAT exemption of intra-Community supplies 25 May 2022
Germany Deadlines for EC Sales Lists irrelevant for VAT exemption of intra-Community supplies 23 May 2022
European Union EU Single VAT registration – movement of own stocks – VAT in the Digital Age 19 May 2022
European Union AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation 18 May 2022
European Union Comments on ECJ C-696/20: Acquisition already taxed due to incorrect designation in chain transaction 10 May 2022
European UnionPoland ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction 07 April 2022
Poland Supreme Administrative Court: The definition of motor fuels is irrelevant after the CJEU judgment 30 March 2022
European Union Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’) 23 March 2022
Germany Tax Court Decision No. XI R 2/20, explaining the differential taxation of intra-community supplies under EU laws 15 March 2022
Czech Republic Adequate proof, VAT exemption for supplies of goods to EU customers (court decision) 06 March 2022
European UnionSlovenia ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Questions – New evidence to substantiate intracommunity supply allowed? 12 January 2022