In KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-276/18) (8 June) the CJEU provided guidance on the factors to consider when determining whether the VAT distance sales rules for goods are dispatched or transported ‘by or on behalf of the supplier’.
The taxpayer (a Polish company) marketed goods to private customers (i.e. customers who were not registered for VAT) through its website. The goods were then transported to those customers some of whom were in Hungary where the rate of VAT on the goods in question was higher than that in Poland. The Polish authorities had given the taxpayer a ruling that described below the place of supply was Poland; however the Hungarian authorities considered that the place of supply was Hungary.
The place of supply rules are contained in articles 32 and 33...
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In KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-276/18) (8 June) the CJEU provided guidance on the factors to consider when determining whether the VAT distance sales rules for goods are dispatched or transported ‘by or on behalf of the supplier’.
The taxpayer (a Polish company) marketed goods to private customers (i.e. customers who were not registered for VAT) through its website. The goods were then transported to those customers some of whom were in Hungary where the rate of VAT on the goods in question was higher than that in Poland. The Polish authorities had given the taxpayer a ruling that described below the place of supply was Poland; however the Hungarian authorities considered that the place of supply was Hungary.
The place of supply rules are contained in articles 32 and 33...
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