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...