Austria Administrative Court Decision: Location of Delivery under Article 33(2) MwStSystRL (Case Ro 2022/15/0002) 3 months ago
Austria Dismissal of Y Ltd.’s VAT appeal in Vienna: Implications for German Eyewear Group’s Operations 3 months ago
Austria Administrative Court Decision on Distance Selling VAT Regulation in Member States 3 months ago
Italy Recovery of mistakenly paid VAT in Italy instead of the destination country for distance sales within the EU 24 July 2023
France Encouragement of foreign operators to regularise their errors concerning intra-EU distance sales of goods 08 July 2022
European Union Comments on ECJ C-276/18: Against All Odds, VAT Double Taxation Exists in the EU 18 June 2022
Sweden Clarification: Sales country for distance selling is assessed on the basis of the conditions at the time of tax liability 20 March 2021
European UnionHungary ECJ case C-276/18 (KrakVet Marek Batko) – Judgment – Place of supply of goods sold by online retailers cross border 18 June 2020
European Union EU Import schemes for non-EU suppliers engaged into B2C sales of goods to the EU customers as of Jan 1, 2021 07 May 2020
European Union ECJ/CJEU – AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – editorial from www.vatupdate.com 09 February 2020
European Union ECJ case C-276/18 (KrakVet Marek Batko) – Opinon – Distance selling; Goods dispatched or transported by supplier of customer? 06 February 2020
European Union Council Implementing Regulation (EU) 2019/2026 published in Offical Journal on distance sales 04 December 2019
European Union Council Directive 2019/1995 of 21 November 2019 relating to distance sales of goods and certain domestic supplies of goods 03 December 2019
European Union CFE Opinion Statement: Distance sales of goods and certain domestic supplies of goods 02 December 2019
Austria Austrian Government approves digital advertising tax bill (2020) & E-Commerce VAT package (2021) 21 October 2019
European UnionRomania ECJ – C-108/19 (Krakvet sp. z o.o. sp.k. vs RO) – Question – Distance sales where customer arranges transport 26 August 2019
AustriaEditor's PicksFranceGermanyItalyUnited Kingdom VAT Liability of Marketplaces in the EU – Overview of countries where implemented 21 August 2019