Higlighted insights

Incorrectly invoiced VAT can still be revised once an assessment is final

Postponement of Mandatory Disclosure reporting obligation and publication of Guideline

The announced guideline on reportable cross-border arrangements has been published. What does this mean for you?

Recap of the Quick Fix on the VAT identification number

What does this mean for your business? In this animated video we provide you with more insights for your business.

Update on the Quick Fixes for VAT

Six months after the implementation we evaluate the current status of the Quick Fixes for VAT.

VAT distance selling scheme can also apply if the customer concludes the transport agreement

For VAT purposes, in pursuance of the so-called distance selling scheme, distance sales are subject to VAT in the EU Member State where the transport of the goods ends, if the said goods were dispatched or transported ‘by or on behalf of the supplier’.

A-G Kokott: right to deduction of VAT in case of failed purchase of participating interest

In this news article we discuss the case, as well as its practical importance

CJEU Dong Yang: subsidiary may be a fixed establishment for VAT purposes

Last week, the Court of Justice of the EU ruled on a case about the concept of fixed establishment in VAT.

Update: New VAT rules for the e-commerce sector as of 2021

New VAT rules have been adopted. What do these changes mean for you?

European Court: importance of transport allocation in case of intra-Community chain transactions

Recently the Court of Justice EU has ruled in a case about intra-Community chain transactions. In this publication we briefly address the case and we discuss the practical consequences.