Austria Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country 23 April 2020
Austria Triangular simplification is applicable if the middleman is registered in the country of destination 23 January 2020
United Kingdom Isle of Man announces changes to the VAT treatment of Cross Border Chain-Transactions 21 January 2020
France Implementation of the Quick Fix on Call-Off Stock arrangements and Chain transactions 02 January 2020
European UnionRomania ECJ C‑707/18 (Amarasti Land Investment) – Judgment – Intermediary in the provision of services or investment expenditure made for the needs of a business 19 December 2019
European Union ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible 10 December 2019
Czech Republic Ministry of Finance published comments on the amendment on “Quick fixes” 18 October 2019
Hungary Changes to VAT in Hungarian summer tax law amendments – Implementation of Quick Fixes per Jan 1, 2020 12 September 2019
European Union Intra-EU transactions: new rules for harmonization and to contrast VAT frauds 06 September 2019
European Union Implementation of Quick Fixes – Status in the EU Member States (status Aug 20, 2019) 22 August 2019
European Union ECJ Case C-580/16 (Buhler) – Comments – Simplified triangulation if B has VAT number in country A 24 April 2018
AustriaEuropean Union ECJ C-580/16 (Hans Bühler) – Judgment – A VAT list submitted too late is not a reason to refuse a VAT exemption 23 April 2018