Italy Ruling 574: Call-off stock regime – Substitution of the original consignee of the goods. 26 November 2022
Sweden The stance “Simplified accounting – transfer instead of intra-Community sales?” shall no longer apply 25 November 2022
European Union Comments on ECJ C-696/20: Criterion on certain disputes arising from supply chain transactions 19 November 2022
European Union Comments on ECJ C-696/20: “Double tax” cannot be imposed in the event of incorrect taxation of intra-Community acquisitions 17 November 2022
European Union Comments on ECJ C-247/21: AG Opinion – Simplification for intra-Community triangular transactions works only if the invoice is correctly described 17 November 2022
European Union The basics of Intra-Community VAT – Understanding your VAT obligations in Europe 16 November 2022
Germany Sixth Regulation on the Amendment of Tax Regulations: Proof intra-EU supplies, Refunds, OSS 15 November 2022
Germany Sixth Regulation on the Amendment of Tax Regulations (Proof IC Supply & Refund, OSS) 02 November 2022
European Union Comments on ECJ C-664/21: Date up until which the evidence relating to Intra-Community supplies can be delivered before or after the VAT audit assessment notice 17 October 2022
European UnionFrance Intra-community movements of own goods without active EU VAT number 28 September 2022
European Union Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions 28 September 2022
European UnionPoland Comments on C-696/20: Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive 23 September 2022
Netherlands Document data processing Intra-Community VAT fraud (MIT/Carousel fraud) 13 September 2022
Slovakia Government guideline on VAT obligations on purchasing domestic products from other EU member states. 09 September 2022
Poland The supply of tooling for the production of goods that are the subject of Intra-EU Supply of Goods constitutes a separate service 24 August 2022
Netherlands Trader who supplies missing traders must comply with tax information obligations on pain of a penalty of € 5,000 per day 23 August 2022
European Union Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ 22 August 2022