Quick fixes

New rules for proving intra-Community supplies

Quick fixes. From January 1, 2020, a number of “quick repairs” (the “quick fixes”) will be carried out with regard to the current VAT system. This includes: a simplification for “call off stocks”; the introduction of the customer’s VAT identification number as a material condition for applying the 0% VAT rate for intra-Community supplies; and …

Kreuzmayr and Toridas

Toridas and Kreuzmayr: where following the goods can lead to for VAT…

The simplified ABC scheme is currently again in the spotlight. The reason for this is a series of new ECJ cases that seem to impose (new) restrictions on the applicability of the simplified ABC scheme. In this article we discuss these new judgments in Toridas and Kreuzmayr and we indicate what the possible consequences are …