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
Right to deduction – Incorrect description of the goods on the invoices The tax authorities may not refuse a taxpayer the right to deduct input VAT on the sole ground … Read More
Member States shall exempt from VAT the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the … Read More
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