Pending introduction of the new VAT system, four short-term ‘quick fixes’ will be made regarding the VAT aspects of trade between the member states. Discussions are ongoing on a definitive VAT system to replace the current ‘transitional’ VAT arrangements, which have been applied since 1993. Continue reading
Tax & Legal
The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled. Continue reading
Both VAT senates of the Supreme Tax Court have held that a VAT-free purchase by a trader giving a German VAT ID No. for goods delivered elsewhere is taxable without a corresponding input tax deduction.
The Supreme Tax Court has turned to the ECJ with a preliminary question on the Sixth Directive requirement for the VAT ID of the immediate non-community customer of goods delivered to an EU end user.