Tag - Intra-Community Transactions

European Union France

Comments on ECJ C-639/24: Flexible Proof of Transport for Intra-Community VAT Exemption

2 months ago

European Union

Comments on ECJ case C-639/24: Tax Authorities Must Assess All Evidence for Intra-Community Supply VAT Exemption, Not Just Formal Proofs

2 months ago

Croatia European Union

ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes

2 months ago

Germany

Federal Fiscal Court to Clarify VAT ID Verification Requirements for Tax-Exempt Intra-EU Deliveries

2 months ago

European Union Switzerland

Comments on ECJ case C-234/24 (Brose Prievidza): VAT Treatment of “Tooling” in the EU

2 months ago

Denmark

Denmark Clarifies VAT on Cross-Border Aircraft Part Repairs and Subsequent EU Shipments

2 months ago

Netherlands

Dutch Car Sales VAT Case: Zero-Rating Denied for Failure to Verify Buyer and Prevent Fraud

3 months ago

Denmark

Danish Tribunal: VAT on Aircraft Parts Sent Abroad for Repair—Taxable Only if Not Returned to Denmark

3 months ago

European Union

Comments on ACJ case T-638/24: AG Clarifies VAT Rules for Intra-Community Acquisitions

3 months ago

European Union

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

3 months ago

European Union

Comments on ECJ case C-234/24: Tooling Must Be Transported for VAT Exemption in Intra-EU Manufacturing Chains

3 months ago

Estonia

Estonian Court Rules Construction Contract Was Taxable Intra-Community Sale of Goods at 20% VAT

3 months ago

Bulgaria

2026 Bulgarian VAT and Intrastat Thresholds in Euros Confirmed

3 months ago

European Union

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

3 months ago

European Union Latvia

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

3 months ago

Austria European Union

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

3 months ago

Bulgaria European Union

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

3 months ago

Germany

Intra-Community Triangular Transactions: VAT Waiver for Missing Reverse Charge Reference, FG Düsseldorf Ruling

3 months ago

European Union Germany

Comments on ECJ case C-234/24 (Brose Prievidza): VAT for Cross-Border Sales of Tools and Moulds Retained by Manufacturer

3 months ago

Oman

New VAT Guidance Clarifies Intra-GCC Imports, Zero-Rated Exports, and Refund Procedures

3 months ago

Greece

Council of State 82/2025: VAT Exemption Rejection for Intra-EU Supply and Acquisition of Goods

3 months ago

Poland

VAT Statute of Limitations Expiring December 2025: Input Tax Deduction Rights

3 months ago

Netherlands

VAT due to number acquisition not deductible due to participation in fraud

4 months ago

Netherlands

No zero rate for intra-Community supply without proof of transport

4 months ago

Netherlands

Zero rate for intra-Community supplies: the inexorable burden of proof for entrepreneurs

4 months ago

United States

Navigating Multi-State Sales Tax Challenges for Philadelphia Businesses: Compliance and Best Practices

5 months ago

Lithuania

Lithuanian Tax Authority Updates VAT Law Commentary on EU Member Countries and Transaction Territories

5 months ago

Poland

Understanding Polish VAT Registration for Call-Off Stock Arrangements: Compliance, Benefits, and Risks

5 months ago

Poland

Intra-Community Delivery Challenges: Handling Clients Without Valid EU VAT Numbers

5 months ago

European Union

EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions

5 months ago

Germany

Template for VAT Declaration on Individual Vehicle Taxation Released by Federal Ministry of Finance

5 months ago

Denmark

Danish Court Upholds VAT on Imported Electric Vehicle as New Means of Transport

5 months ago

European Union

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

5 months ago

Tag - Intra-Community Transactions

Comments on ECJ C-639/24: Flexible Proof of Transport for Intra-Community VAT Exemption

Comments on ECJ case C-639/24: Tax Authorities Must Assess All Evidence for Intra-Community Supply VAT Exemption, Not Just Formal Proofs

ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes

Federal Fiscal Court to Clarify VAT ID Verification Requirements for Tax-Exempt Intra-EU Deliveries

Comments on ECJ case C-234/24 (Brose Prievidza): VAT Treatment of “Tooling” in the EU

Denmark Clarifies VAT on Cross-Border Aircraft Part Repairs and Subsequent EU Shipments

Dutch Car Sales VAT Case: Zero-Rating Denied for Failure to Verify Buyer and Prevent Fraud

Danish Tribunal: VAT on Aircraft Parts Sent Abroad for Repair—Taxable Only if Not Returned to Denmark

Comments on ACJ case T-638/24: AG Clarifies VAT Rules for Intra-Community Acquisitions

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

Comments on ECJ case C-234/24: Tooling Must Be Transported for VAT Exemption in Intra-EU Manufacturing Chains

Estonian Court Rules Construction Contract Was Taxable Intra-Community Sale of Goods at 20% VAT

2026 Bulgarian VAT and Intrastat Thresholds in Euros Confirmed

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

Intra-Community Triangular Transactions: VAT Waiver for Missing Reverse Charge Reference, FG Düsseldorf Ruling

Comments on ECJ case C-234/24 (Brose Prievidza): VAT for Cross-Border Sales of Tools and Moulds Retained by Manufacturer

New VAT Guidance Clarifies Intra-GCC Imports, Zero-Rated Exports, and Refund Procedures

Council of State 82/2025: VAT Exemption Rejection for Intra-EU Supply and Acquisition of Goods

VAT Statute of Limitations Expiring December 2025: Input Tax Deduction Rights

VAT due to number acquisition not deductible due to participation in fraud

No zero rate for intra-Community supply without proof of transport

Zero rate for intra-Community supplies: the inexorable burden of proof for entrepreneurs

Navigating Multi-State Sales Tax Challenges for Philadelphia Businesses: Compliance and Best Practices

Lithuanian Tax Authority Updates VAT Law Commentary on EU Member Countries and Transaction Territories

Understanding Polish VAT Registration for Call-Off Stock Arrangements: Compliance, Benefits, and Risks

Intra-Community Delivery Challenges: Handling Clients Without Valid EU VAT Numbers

EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions

Template for VAT Declaration on Individual Vehicle Taxation Released by Federal Ministry of Finance

Danish Court Upholds VAT on Imported Electric Vehicle as New Means of Transport

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

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