EXPORTATION OF GOODS
on August 3, 2018
with No Comments
There is a VAT exempt export of goods when (1) the right to dispose of the goods as owner has been transferred to the person acquiring the goods and (2) … Read More
AUSTRIA VAT REFUND
on May 7, 2018
with No Comments
Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Austrian VAT Act. The VAT Act provides that the entrepreneur is allowed … Read More
CUSTOMS
on May 3, 2018
with No Comments
The transaction value, which form the basis for the customs value, may not be determined taking into account a flat-rate adjustment made after the end of the accounting period, where … Read More
IMPORTATION OF GOODS
on February 3, 2018
with No Comments
The VAT exemption on importation immediately followed by an intra-EU supply is subject to communication by the importer of the purchaser’s VAT identification number. It may however happen that following … Read More
VAT BRIEF: INTRA-EU DELIVERY OF GOODS
on December 28, 2017
with No Comments
VAT BRIEF Intra-EU delivery of goods: conditions for VAT exemption E.C.J., September 6th, 2012, Mecsek-Gabona Kft, C-273/11 Member States shall exempt from VAT the supply of goods dispatched or transported … Read More
Cross Border VAT ruling
on December 27, 2017
with No Comments
Event Organization Cross border VAT Ruling Several EU Member States have agreed to participate in a test case for private VAT ruling requests relating to cross-border situations. Businesses who want … Read More
VAT BRIEF: CUSTOMS VALUE & VAT TAXABLE BASIS
on November 22, 2017
with No Comments
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 … Read More
European VAT News – 07/2017
on July 22, 2017
with No Comments
EUROPEAN VAT NEWS N°07/2017 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 … Read More
European VAT News – 05/2017
on May 22, 2017
with No Comments
EUROPEAN VAT NEWS N°05/2017 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 … Read More