Irregular introduction into the EU: import VAT becomes due in the Member State of final destination It was discovered that consignments had not been appropriately presented to customs in Germany … Read More
Your business will have to file Intrastat declarations if it makes dispatches and acquisitions of goods above these thresholds in each country.
Refund of foreign VAT – Failure to comply with the one-month deadline for replying to a request for additional information A German company submitted a request for a refund of … Read More
Exportation with no customs document The failure to comply with the formal requirement of placing the goods intended to be exported under the export customs procedure cannot lead to the … Read More
VAT refund – Commission sues Germany The European Commission has decided to refer Germany to the European Court of Justice over its rejection of various claims for VAT refunds to … Read More
Right to deduction – Incorrect description of the goods on the invoices The tax authorities may not refuse a taxpayer the right to deduct input VAT on the sole ground … Read More
Importation exempt from VAT in case of subsequent intra-EU supply Exemption from VAT on importation is subject to the importer subsequently making an intra-Community supply which is itself exempt from … Read More
Businesses show increasing interest in selling their goods and commodities [hardware, furniture, textile, etc.] to European consumers through the Internet. These online sales are generally performed directly from their own … Read More
In accordance with earlier cases relative to A-B-C transactions, the ECJ ruled that the first sale (by A) may not be zero-rated where C may dispose of the goods in … Read More
The requirements relating to invoice information must be interpreted strictly since it is not possible for Tax Authorities to lay down more stringent requirements than those under the VAT Directive. … Read More