with No Comments

The expert's view: towards a head-on collision with the tax authorities?

VAT is in principle a neutral tax for businesses. The above examples point to the serious tax neutrality problems that are bound to arise from the VAT rules on the exemption of intra-Community supplies.

Businesses involved in intra-Community trade in goods therefore have a compelling interest in analysing their internal procedures in order to guard against the above-mentioned inconveniences.