Germany: VAT reverse charge on supplies with installation; France: reduced VAT rate to admission of congress; Poland: No bank account on the white list. Consequences?; EU Case-Law: VAT deduction if the importer of record is not the owner of the goods.
Exportation where the person acquiring the goods exported is not identified (EUCJ, C-653/18, Unitel sp. z o.o., 17/10/2019) There is a VAT exempt export of goods when (1) the right … Read More
The VAT Directive sets out a number of conditions for exempting from VAT the supply of goods within the frame of certain cross-border transactions. The exemption from VAT for intra-Community … Read More
Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Portugal VAT Act. Deduction of input VAT is not allowed for … Read More