The exemption of post-importation intra-Community supply ICS (under customs procedure „42”) cannot be denied when the tax fraud occurs not at the stage of this ICS but only at a further stage of trading in the destination country…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion...

If, in accordance with national law, a taxpayer has chosen to apply the margin scheme to goods acquired from artists, then the application of this scheme cannot be denied on the grounds that the acquisition was made as an intra-Community supply from other EU country…. This content is for Full Membership members only. Want to...

In principle, exemption from VAT of imports under „procedure 42” should result in exemption from VAT of intra-Community supply following such importation. If the delivery of goods (under the ICS) has taken place, the taxpayer cannot be deprived of the VAT exemption unless it is shown that the taxpayer knew or should have known that…...

Company A (Germany) sells goods to company B (Austria) and this company sells them to company C (Austria). C then comes to A and collects the goods from him. However, A is convinced that his delivery is intra-Community – based on B’s assurances. The first supply is a domestic supply in Germany (subject to German…...

In a chain of three traders, if the goods are bought by the middle trader and immediately sold to the final consignee and the transport of the goods takes place some time after the goods have been sorted and packaged, the first transaction cannot be regarded as intra-Community 'movable’…. This content is for Full Membership...

A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on all the circumstances of the case. Including the likelihood of fraud by the purchaser, or the behaviour of the tax authorities…. This content is for Full Membership members only. Want to read background, core of...

Intra-Community supply exemption cannot be denied on the sole basis that the buyer is not registered for the purposes of intra-Community transactions…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...