Germany ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount 11 months ago
Finland Update on deductibility of input VAT on certain intra-Community acquisitions of goods 11 months ago
Netherlands Authorities provide guidance: VAT on intra-Community acquisition of a work of art 11 months ago
Poland Does the Taxpayer have to Pay VAT-23 within 14 Days from the Date of Issuing the Purchase Invoice? 12 months ago
European Union EMCS report of receipt as proof for zero-rating of intra-Community supplies 12 months ago
European Union Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art 12 months ago
United Kingdom Now possible to view and amend OSS Union scheme registration details from within an HMRC business tax account 12 months ago
European Union Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions 21 July 2023
Netherlands Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier (2) 20 July 2023
Netherlands Court of The Hague: 0% for intracommunity supplies – not clear that there is fraud by supplier 20 July 2023
Germany Validated EMCS – Incoming reports as proof of tax exemption for intra-community deliveries 13 July 2023
European Union Intrastat 101 – SAP S/4HANA for international trade and SAP GTS, edition for SAP HANA 11 July 2023
Netherlands Despite Hungarian VAT fraud in the flower trade, additional tax assessments are nullified 07 July 2023
Spain Spanish plastic tax amount is included in the taxable base of the intra-Community acquisitions transactions 06 July 2023