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 for practice.

From a business point of view, a conclusion that party A will always have to arrange transport for intra-Union deliveries is not a desirable conclusion, but it is the conclusion that offers the most certainty.

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