Insights

This article provides an overview of amended EU “VAT in the Digital Age” (ViDA) proposal which was made public on 8 May 2024. This proposal includes new EU VAT rules for EU digital reporting requirements (DRR) based on e-invoicing; new VAT measures for platform economy and e-commerce, and an extension of the VAT One-Stop Shop (OSS) return

The Court of Justice of the European Union (ECJ) has explained how VAT applies on disposal of goods or provision of services free of charge. This article looks at the recent ECJ decisions and their implications for practice.

On April 18th, 2024 the Court of Justice of the European Union (ECJ) delivered a judgment in case C-68/23 (M-GbR vs Finanzamt O) clarifying the VAT treatment of vouchers. These clarifications are welcome since VAT treatment of vouchers is subject to many uncertainties. This applies even after the EU voucher directive came into force on January 1st 2019.

The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.

The European Court of Justice (ECJ) recently clarified when businesses can start earning interest on VAT refunds delayed by tax authorities.

The Court of Justice of the European Union (ECJ) has decided that organizing live streamed interactive sessions, is not subject to VAT of the country where the event takes place. VAT of a customer country will apply to virtual events and livestreaming from the 1st of January 2025.

The Court of Justice of the EU (CJEU) has recently further clarified the concept of a fixed establishment (FE) for VAT purposes in its important decision in the case C-333/20 (Cabot Plastics Belgium SA). On 29 June 2023, the CJEU held that a toll manufacturer in Belgium acting under an exclusive contract did not constitute an FE for its affiliated Swiss principal.

On the 17th of May 2023, the European Commission put forward the proposals for the reform of the EU Customs Union (‘EU Customs Reform’) to be implemented step-by-step starting in 2028.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

The Court of Justice of the EU (CJEU) has recently clarified in its important decision in VAT case B (C-696/20)) the applicability of VAT in chain transactions.

The European Union (EU) has a solution to the problem of double taxation arising on the new EU Import One-Stop Shop (IOSS) scheme.

From January 1, 2023, platforms will be required to provide information about their sellers under the EU DAC7.

Case C-714/20 of the Court of Justice of the EU (ECJ) is of particular interest to forwarding agents.

The European Council has amended the EU VAT Directive relating to the place of supply for virtual events.

Most goods imported into the Netherlands from outside the EU are subject to VAT. The VAT will have to be paid by the importer at the time of clearing goods into the EU.

Customs duty is levied across the EU at the place where goods are cleared into ‘free circulation’ in the EU. Once duty (if applicable) and VAT has been paid by the importer, the goods are in free circulation and they can then be released for use in the EU market.