Tag - Intra-Community Transactions

European Union

EU VAT Committee on VAT call-off stock simplifications following Brexit

18 March 2021

European Union Poland

ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions

18 March 2021

European Union

VAT Committee: Call-off stocks and Brexit

16 March 2021

Germany

BMF comments: VAT consequences of the Brexit

15 March 2021

Belgium

Circular 2021/C/26 on the VAT system for the B2B intra-Community trade of goods

15 March 2021

Italy

Ruling #141: Transfers of intra-community goods, proof of transport or shipment of an asset

05 March 2021

France

VAT registration in France is necessary to be able to carry out customs operations

02 March 2021

Poland

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

13 February 2021

Netherlands

No zero rate for deliveries to unknown Italian customers

10 February 2021

European Union

EU Quick fixes on Intra-Community supply exemption – Overview of guidelines issued in the Member States

30 January 2021

Portugal

Guidelines regarding the applicability of the VAT exemption in intra-Community supplies of goods incl. evidence

29 January 2021

Poland

Clarifications on documenting the intra-Community supply of goods for the purposes of tax on goods and services

28 January 2021

Netherlands

Zero VAT rate incorrectly applied to deliveries of gas oil to Belgium

27 January 2021

Cyprus

Tax Agency Explains Application of EU Intra-Community Trade Rules for Post-Brexit Transition Period

13 January 2021

European Union Netherlands

Flashback on ECJ cases C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies

07 January 2021

Poland

Clarifications on documenting the intra-Community supply of goods for VAT purposes

22 December 2020

United Kingdom

Brexit: Call-Off Simplification not longer available

21 December 2020

Germany

Federal Minstry of Finance decree on intra-Community supplies of goods

08 December 2020

Germany

BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods

19 November 2020

Poland

Alternatives if proper transport documentation of iC supplies of goods can’t be produced

05 November 2020

European Union Poland

SNI Webinar slide deck – VIES in Europe and JPK-VDEK & Whitelist in Poland

05 October 2020

Portugal

New model for recapitulative declaration of transfer of intra-community goods

12 September 2020

Italy

Clarification 305: Documentary evidence Intra-Community Supply of Goods

12 September 2020

Poland

Contradictory rules for documenting intra-EU supplies

02 July 2020

Netherlands

European Sales Listing adjusted with Quick fixes update

01 July 2020

United Kingdom

Reaney (t/a Armagh Marble): Zero-rating of goods on the basis that they were acquired in another Member State by a person liable for VAT on the acquisition (FTT)

01 July 2020

European Union

EU VAT Committee – New Working Paper on the application of I/C exemption when no VAT number of customer is indicated on the invoice

19 June 2020

European Union Romania

ECJ C-242/19 (CHEP Equipment Pooling) – Judgment – Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is unjustified

11 June 2020

Italy

Clarifications on proof of intra-EU transport

03 May 2020

Czech Republic European Union

ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner

23 April 2020

Belgium

Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods

03 April 2020

European Union Poland

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details)

03 March 2020

European Union Poland

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions)

26 February 2020

Tag - Intra-Community Transactions

EU VAT Committee on VAT call-off stock simplifications following Brexit

ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – AG Opinion – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions

VAT Committee: Call-off stocks and Brexit

BMF comments: VAT consequences of the Brexit

Circular 2021/C/26 on the VAT system for the B2B intra-Community trade of goods

Ruling #141: Transfers of intra-community goods, proof of transport or shipment of an asset

VAT registration in France is necessary to be able to carry out customs operations

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

No zero rate for deliveries to unknown Italian customers

EU Quick fixes on Intra-Community supply exemption – Overview of guidelines issued in the Member States

Guidelines regarding the applicability of the VAT exemption in intra-Community supplies of goods incl. evidence

Clarifications on documenting the intra-Community supply of goods for the purposes of tax on goods and services

Zero VAT rate incorrectly applied to deliveries of gas oil to Belgium

Tax Agency Explains Application of EU Intra-Community Trade Rules for Post-Brexit Transition Period

Flashback on ECJ cases C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies

Clarifications on documenting the intra-Community supply of goods for VAT purposes

Brexit: Call-Off Simplification not longer available

Federal Minstry of Finance decree on intra-Community supplies of goods

BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods

Alternatives if proper transport documentation of iC supplies of goods can’t be produced

SNI Webinar slide deck – VIES in Europe and JPK-VDEK & Whitelist in Poland

New model for recapitulative declaration of transfer of intra-community goods

Clarification 305: Documentary evidence Intra-Community Supply of Goods

Contradictory rules for documenting intra-EU supplies

European Sales Listing adjusted with Quick fixes update

Reaney (t/a Armagh Marble): Zero-rating of goods on the basis that they were acquired in another Member State by a person liable for VAT on the acquisition (FTT)

EU VAT Committee – New Working Paper on the application of I/C exemption when no VAT number of customer is indicated on the invoice

ECJ C-242/19 (CHEP Equipment Pooling) – Judgment – Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is unjustified

Clarifications on proof of intra-EU transport

ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner

Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details)

ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions)

Advertisements:

Contact:

Support & Info

Sign up for our newsletter