This email address is being protected from spambots. You need JavaScript enabled to view it.

    +32 2 351 26 00

ABC SUPPLY CHAIN : WHICH SUPPLY MAY BE ZERO-RATED?

 

Special care should still be taken where the middleman (party B) is in charge of the transport

The Court of Justice of the EU (CJEU) reminds us that taxpayers are not free to do whatever they like when they are involved in triangular transactions. The VAT treatment of supply chains are subject to strict rules, notably regarding the attribution of the transport. 

Read more...

Customs value and VAT taxable basis

A new judgment of the EU Court of Justice (The Shirtmakers BV, C‑59/16, 11/05/2017) puts the calculation of the customs value and its direct impact on VAT back to the front of the stage.

In accordance with the customs legislation, determining the customs value requires different elements to be added to the price actually paid or payable for the imported goods. This (notably) applies to the cost of transport and insurance of the goods as well as the loading and handling charges associated with the transport to the place of introduction into the customs territory of the Community.

Read more...

VAT News N° 6 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

E.U., Germany, Greece & Poland .

Read more...

VAT News N° 5 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Cyprus, E.U., France, Italy & UK .

Read more...

EORI NUMBER

EORI NUMBER

Economic operators performing importations and exportations have to use an EORI number for customs clearance purposes .

The EORI number has to be applied for in one single EU Member State and will be used as well as recognized by all Customs Authorities of the EU countries.

Read more...

VAT News N° 4 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Bulgaria, Czech Republic, E.U. & France .

Read more...

VAT News N° 3 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Belgium, Italy,  Luxembourg & Spain .

Read more...

VAT News N° 2 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Germany, Hungary, Italy, Portugal & Romania .

Read more...

VAT News N° 1 2017

Welcome to our monthly VAT News intended for companies having activities across the 28 Member States.

You will find here below updated information and schemes on a country-by-country basis.

Belgium, France, Finland, Hungary, Latvian Poland, Romania & Spain.

Read more...

Special VAT Flash Belgium

No more prepayments for quarterly VAT returns starting on 01/04/2017!

Read more...

Page 1 of 3

OUR SERVICES

BENEFIT FROM

  • A global solution that cares for your business
  • VAT expertise in the 28 Member States
  • Single point of contact for VAT compliance across Europe
  • Multilingual team [English, French, Spanish, Portuguese, Italian, Dutch]

Do you want to know more about us ?

Scroll to top