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  • VAT on drop-shipping. E-commerce VAT and distance sales EU VAT obligations

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
  • Belgium adopts ECJ’s position on incomplete invoices

    Belgium has adopted the recent ECJ jurisprudence regarding the right to deduct VAT on invoices with missing details. You can find more information about these ECJ decisions here and here. Last 12 October 2017 the authorities published a Circular letter 2017/c/64 summarizing their interpretation of recent ECJ decisions concerning the conditions under which a taxable person may exercise his right to deduct VAT in cases of irregular invoices. Based on this circular, the Belgian Tax Authorities have relaxed their position on...
  • EU Commission publishes plans to reform VAT

    Following the VAT Action Plan published last April 2017, the European Commission proposed the fundamental principles of what is aimed to become the biggest reform of European VAT rules in recent years. What is the new EU VAT regime about?  Intra-Community VAT will follow the destination principle. This means that sales to another EU country will charge VAT at the country of destination´s VAT rate. Currently, intra-Community supplies are zero-rated provided that certain conditions are met. On the other side...
  • ECJ view on invoice address and right to deduct

      This month the Advocate General gave a flexible interpretation on the requirement of having the client´s address stated on the invoice when looking at VAT deduction rights. Two recent ECJ cases originating in Germany were brought forward to the ECJ, both asking if it is correct to disallow VAT deduction on invoices not including the correct or complete address of the customer. These cases were C-374/16 and C375/16. The first remark made by the AG focuses on the definition...
  • ECJ decision about penalties on reverse charged VAT

    Following the opinion of the advocate general published last November, the ECJ gave its decision in Farkas case (C-564/15). This judgement has reduced the powers of Member States to impose penalties on reverse charge transactions that are incorrectly reported. This case is important for non-established companies registered for VAT in other EU countries, as these businesses are often involved in reverse charge transactions. In summary, the ECJ position is as follows: If a business is charged VAT where it should have...