Germany BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods 19 November 2020
Poland Alternatives if proper transport documentation of iC supplies of goods can’t be produced 05 November 2020
European UnionPoland SNI Webinar slide deck – VIES in Europe and JPK-VDEK & Whitelist in Poland 05 October 2020
Portugal New model for recapitulative declaration of transfer of intra-community goods 12 September 2020
United Kingdom Reaney (t/a Armagh Marble): Zero-rating of goods on the basis that they were acquired in another Member State by a person liable for VAT on the acquisition (FTT) 01 July 2020
European Union EU VAT Committee – New Working Paper on the application of I/C exemption when no VAT number of customer is indicated on the invoice 19 June 2020
European UnionRomania ECJ C-242/19 (CHEP Equipment Pooling) – Judgment – Transfer of goods is not an intra-Community supply and refusal of a VAT refund due to lack of VAT registration is unjustified 11 June 2020
Czech RepublicEuropean Union ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner 23 April 2020
European UnionPoland ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details) 03 March 2020
European UnionPoland ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (official questions) 26 February 2020
European UnionPoland ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (Polish details) 17 February 2020
European UnionPoland ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions 07 February 2020
Germany Proof of VAT-exempt intra-Community supplies – exemption can not be refused in case of letterbox address 20 December 2019
Hungary National Tax and Customs Administration explains VAT exemptions on intra-community transactions under the 2020 budget law 05 December 2019
European Union Revisiting the EU VAT “2020 Quick Fixes” – Part 2: The Exemptions of Intra-Community Supplies of Goods 08 November 2019
European Union Quick Fixes – Intra-Community Supplies – VAT number of your client becomes a material condition 07 October 2019
Czech RepublicEuropean Union ECJ Case C-401/18 (Herst) – Opinion- Intra-EU transport of excise goods, Power to dispose of the goods as owner 04 October 2019
European Union Intra-EU transactions: new rules for harmonization and to contrast VAT frauds 06 September 2019