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.
Uk: VAT impacts of Brexit on your business, Poland: postponed accounting of import VAT; Germany: VAT rates, Italy: deduction of input VAT
Germany: VAT quick Fixes : proof of transport, Belgium: VAT in the construction sector, The Netherlands: right of deduction, EU Case law
The company that has to pay a penalty can defend itself. The penalty imposed by the tax administration must be proportionate to the objectives set by the VAT Directive, i.e. to ensure tax collection and to prevent fraud.
VAT Quick fixes The Italian Authorities published a ruling (Risposta n. 117 dated 23/04/2020) and a new circular letter on 12/05/2020 about proofs of intra-EU transport
Some EU Member States, such as notably Spain, Portugal, Poland, Italy, The United Kingdom, Ireland and Belgium, have already introduced measures in regards to VAT obligations and payment aiming at … Read More
Schedule a free videoconference with the author International Trade How to demonstrate the intra-community transport of goods? The Author of the Article Bernard Ickowicz + 32 (0) 4 96 52 … Read More
Brexit Although the United-Kingdom has officially left the European Union on January 31, 2020, a period of transition has now started for the purpose of negotiations on a final agreement. … Read More
VAT Quick Fixes A first set of new VAT rules, called quick fixes, will come into force on January 1st, 2020 for intra-EU trade in goods. These new rules are … Read More
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