Customs Talks: Duty risk - relocation of production may lead to penal duties In the current global trade situation, supply chain bottlenecks may form a strain on your business. It may make sense to take another look at your current supply...
Customs Talks: Inward Processing in the UK – It’s all about accurate data! If your business is active in international trade, it is crucial that you are aware of all the local administrative regulations and obligations. Many countries have...
Customs Talks: Incoterms®, customs and VAT When involved in the supply of goods, the always recurring element in every contract is the Incoterms®. In practice, we often notice that the Incoterms® do not receive...
VAT rules for E-Commerce in the EU and Switzerland: an update Cross-border sales of goods to consumers in the EU (i.e. distance selling) is subject to different VAT rules than domestic sales to consumers in the Netherlands....
Court of Justice EU (CJEU): Mandatory revision of VAT in case of liquidation of company The Court of Justice of the EU recently ruled in the Vittamed case (No. C-293/21). In short, the CJEU finds that VAT must be revised if investment goods due to a...
VAT in the Digital Age: European Commission proposes major changes The European Commission recently launched the ‘VAT in the Digital Age’ action plan. The plan includes an intention to introduce new regulations that will be able...