Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

VAT Pitfalls in Intra-EU Commodity Trade

VAT Pitfalls in Intra-EU Commodity Trade In this article, the author addresses case law of the ECJ concerning the VAT aspects of the intra-community trade in goods. This trade falls under the provisions of the transitional VAT regime, a regime that has by now acquired a permanent status. In recent judgments, the ECJ filled in some voids left by the EU legislature. That the VAT treatment of, for instance, triangular sales is now harmonized, is good news. It can be doubted, however, whether the regime as devised by the ECJ will help trade. It leads to legal uncertainty, especially for intra-community supplies where the customer arranges the transport. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

VAT Pitfalls in Intra-EU Commodity Trade

EC Tax Review , Volume 21 (1) – Jan 1, 2012

Loading next page...
 
/lp/kluwer-law-international/vat-pitfalls-in-intra-eu-commodity-trade-CAHoN026TS
Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

In this article, the author addresses case law of the ECJ concerning the VAT aspects of the intra-community trade in goods. This trade falls under the provisions of the transitional VAT regime, a regime that has by now acquired a permanent status. In recent judgments, the ECJ filled in some voids left by the EU legislature. That the VAT treatment of, for instance, triangular sales is now harmonized, is good news. It can be doubted, however, whether the regime as devised by the ECJ will help trade. It leads to legal uncertainty, especially for intra-community supplies where the customer arranges the transport.

Journal

EC Tax ReviewKluwer Law International

Published: Jan 1, 2012

There are no references for this article.