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European Union

principal / European Union

  • New Mini One Stop Shop -MOSS online portal launched by the EU

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.The European Commission has launched a new online portal for the Mini One Stop Shop (MOSS) Scheme. The homepage provides general information about the MOSS and informs about how to register to the MOSS and how to declare the MOSS VAT returns. What is MOSS? The...
  • ECJ case on statute of limitations for deduction of input VAT

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.In case Biosafe v Flexipiso, the ECJ  clarified that it is possible to deduct VAT in certain circumstances even when the statute of limitations has expired.  In the case at hand, the supplier (Biosafe) charged a reduced VAT rate to its client (Flexipiso) between 2008 and...
  • ECJ judgement on reduction of default interest normally payable on overpaid VAT

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Following the ECJ’s judgement in case C-387/16, Member States are not allowed to reduce the amount of interest on refunds of overpaid VAT which are not refunded in due time. This interpretation of Article 183 of Council Directive 2006/112/EC, read in the light of the principle...
  • VAT on drop-shipping. E-commerce VAT and distance sales EU VAT obligations

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Treatment of E-commerce VAT This article describes the VAT treatment and VAT obligations of e-commerce companies selling goods to private individuals across the EU. By private individuals we mean customers that are not registered for VAT. When goods are sold in the internet and shipped over...
  • VAT on chartering: EU prompts Malta and UK for some rules adjustment

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.The EC is wants to normalize the VAT on chartering The European Commission challenged the Maltese VAT rules on Yachts and private jets. According to Pierre Moscovici, the Commissioner for Economic and Financial Affairs, an infringement procedure may follow if these rules are not changed (update...