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
A business that sells goods and sends them to another European country makes what is known in VAT as an intra-Community supply of goods. If the customer is a business, … Read More
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
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