Author (Person) | Wolf, Redmar |
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Series Title | EC Tax Review |
Series Details | Vol.21, No.1, February 2012, p33-38 |
Publication Date | February 2012 |
ISSN | 0928-2750 |
Content Type | Journal | Series | Blog |
In this article, the author addresses case law of the ECJ concerning the VAT aspects of the intra-community trade in goods. This trade falls under the provisions of the transitional VAT regime, a regime that has by now acquired a permanent status. In recent judgments, the ECJ filled in some voids left by the EU legislature. That the VAT treatment of, for instance, triangular sales is now harmonized, is good news. It can be doubted, however, whether the regime as devised by the ECJ will help trade. It leads to legal uncertainty, especially for intra-community supplies where the customer arranges the transport. |
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Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |