The Court of Justice of the EU (CJEU) reminds us that taxpayers are not free to do whatever they like when they are involved in triangular transactions. The VAT treatment … Read More
The Court of Justice of the EU ruled that the exemption from VAT concerning importation of goods intended for intra-EU supplies may not be automatically denied where importer acts in … Read More
VAT BRIEF Export Sales : What About the Time-Limit for Dispatch of Goods Leaving the European Union ? ECJ 13/12/2013, C-563/12 -BDV Hungary Trading Kft Facts A company that sells … Read More
The « VAT invoicing » Directive of 13/07/2010 was implemented in Belgium as well as in all Member States on 01/01/2013. The principal changes are described hereinafter. 1. Competent Country for Issuance … Read More