Poland SAC: One creditor does not relieve the former president of the management board from liability for the company’s debts 03 August 2022
France Nonresident suppliers of distance sales have opportunity to regularize French VAT liabilities 03 August 2022
European UnionRomania Flashback on ECJ Cases – C-79/12 (Mora IPR) – Deferment of payment of VAT on importation on the condition that a certificate must be obtained 30 July 2022
European UnionNetherlands Flashback on ECJ cases C-480/12 (X BV) – Irregularities in Transit Procedure leading to Customs debt and import VAT 30 July 2022
Italy Failed to report reverse charge – without fraud, there really should be no penalties 25 July 2022
European Union Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205) 25 July 2022
BelgiumEuropean Union Flashback on ECJ Cases – C-499/10 (Vlaamse Oliemaatschappij) – The holder of a warehouse other than a customs warehouse can not be jointly and severally liable for payment of the VAT 25 July 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-384/04 (Federation of Technological Industries and Others) – Jointly and severally liability of the payment of VAT 24 July 2022
European Union ECJ: Preliminary Ruling for Case No. C-146/21 (VB) – No Reverse Charge for supply of wood goods before VAT registration 21 July 2022
Ukraine The government is considering temporarily extending VAT payment under martial law 20 July 2022
BelgiumLuxembourgNetherlands Mind the VAT gap: what the changes mean for Benelux countries 14 July 2022