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Combating VAT fraud in e-commerce in Germany
Germany is combating VAT fraud. E-commerce businesses and online retailers need to take notice.
Article
ECJ rejects German anti-treaty/directive-shopping rule
In its landmark decision dated 14 June 2018 in Case GS, the European Court of Justice (“ECJ”) concluded that the German anti-treaty/directive-shopping rule is not in line with the European...
Article
EU triangulation rules ECJ makes life easier for cross border business
European Court of Justice makes life easier for cross border business. Find out what unnecessary EU VAT registrations to check for.
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European Commission proposal to strengthen VAT cooperation
The European Commission has published a proposal for a Council Regulation amending regulations regarding measures to strengthen cooperation in VAT.
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EU adopts new VAT rules for e-commerce
On 5th December 2017, the Council of the European Union adopted new VAT rules designed to simplify e-commerce.
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VAT: Rules on supply and installation
Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT.
Article
A short guide to distance selling
Distance selling is the term used to describe when goods are sold from a supplier in one EU member state to a customer in another member state who is not...
Blog
EU sets deadline for VAT refunds : Applications must be filed by 30 June
From 1 July 2016 non-EU businesses must file applications electronically. Businesses must still submit the original invoices and import notices.
Article
European court issues preliminary ruling on Holding Companies
On January 12, 2017 The European Court of Justice decided on a request for a preliminary ruling on Holding Companies.
Article
EU clarifies rules on immoveable property
EU Regulation No 282/2011 provides clarifications on the supply of services connected with immovable property.