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Administrative Court Decision on Distance Selling VAT Regulation in Member States

  • Decision date: 26.06.2024
  • Court: Administrative Court
  • Case number: Ro 2022/15/0002
  • Addresses the special situation of distance selling
  • Aims to prevent untaxed final consumption in the member state where goods are delivered
  • Purpose of distance selling regulation is to apply destination country’s VAT rate to items

Source: ris.bka.gv.at

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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