VAT treatment of chain sales where the intermediate buyer-reseller is in charge of the intra-Community transport of the goods

Background The European Court of Justice (ECJ) recently confirmed the exemption conditions applicable to the first supply made within the framework of cross-border chain sales (e.g. triangular transactions) where intermediate buyer-resellers (e.g. a trading company ‘B’ in chain sales between businesses A-B-C) are in charge of the intra-EU shipment of the goods.  In this case, […]

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French VAT treatment applicable to the provision of free meals to staff

A company asks for the restitution of the VAT which it had to pay because of expenses related to the meals served free to its personnel in the absence of an alternative catering offer at the place of activity. The French Conseil d’Etat (CE, October 11, 2017, No. 397902, “SAS Autogrill Côté France”) agrees with […]

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New EU VAT Directive on B2C e-business and distance sales of goods

On 5 December 2017, the Council adopted new rules making it easier for online businesses to comply with VAT obligations. Part of the EU’s ‘digital single market’ strategy, the proposals are aimed at facilitating the collection of VAT when consumers buy goods and services online. The new rules extend an existing EU-wide portal (mini ‘one-stop shop’) for the VAT […]

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ECJ decides on retrospective effect of the correction of a VAT invoice

In a judgment of 15 September 2016 (ECJ, 15 September 2016, C-518/14, Senatex), the Court of Justice of the European Union addresses the issue of the retrospective effect for the correction of invoice by the supplier and its impact on the exercise of the right to deduct VAT by the customer. The Court recalls the […]

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