European Union AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation 18 May 2022
European Union Comments on ECJ C-696/20: Acquisition already taxed due to incorrect designation in chain transaction 10 May 2022
European UnionPoland ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction 07 April 2022
Poland Supreme Administrative Court: The definition of motor fuels is irrelevant after the CJEU judgment 30 March 2022
European Union Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’) 23 March 2022
Germany Tax Court Decision No. XI R 2/20, explaining the differential taxation of intra-community supplies under EU laws 15 March 2022
Czech Republic Adequate proof, VAT exemption for supplies of goods to EU customers (court decision) 06 March 2022
European UnionSlovenia ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Questions – New evidence to substantiate intracommunity supply allowed? 12 January 2022
Poland Local Governments: Intra-Community acquisition of goods and import of services 22 December 2021
Sweden Clarification: When calculating whether the threshold value has been exceeded for intra-Union distance selling, any distance selling from other EU countries should not be included in the amount 14 December 2021
Sweden Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme 14 December 2021
European Union Intrastat changes as from 2022: Nature of transaction codes & Harmonized System 30 November 2021
France Changes Jan 1, 2022: Postponed accounting import VAT, suppression of the current Instrastat return and new reporting obligations for intra-Community flows 17 November 2021
United Kingdom An Often Overlooked Area- Own Goods Movements/ Movements Of Goods Around A Corporate Group Post Brexit 02 November 2021
Germany Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG) 09 October 2021
Netherlands VAT due on intra-Community car acquisition even though VAT in departure country was not claimed 14 September 2021
Netherlands Intracommunity acquisition of Range Rover taxed despite VAT paid in Germany 13 September 2021