European Union Article: Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree (temporary free access) 28 April 2021202 views1 min read Source IBFD EU VAT on roaming services: Trouble ahead – Non-EU operators to be VAT registered in every country they pay for roaming services (if the MS applies U&E) Flashback on ECJ cases C-434/05 (Horizon College) – A teacher providing education on a temporary basis may constitute a VAT-exempt transaction
