VAT Committee Publishes Agenda and Working Papers of Its 125th Meeting
Key VAT topics discussed at the latest VAT Committee meeting, including VAT grouping, international trade exemptions, and second-hand goods arrangements.
Harley-Davidson relocation of production is avoidance of customs duty
The EU had imposed countervailing import duties on US motorbikes. Harley-Davidson’s claim for the relocation of the origin of its motorbikes to Thailand was denied by the CJEU as being “not economically justified”.
FTT Confirms Zero-Rating for Direct Exports by Procurement International Ltd: HMRC’s Dual Supply Argument Rejected
FTT Dismisses HMRC’s “Fanciful” Claim: Supply Occurs Upon Delivery, Not Assignment to Order.
German Court clarifies the process for challenging tax assessments in a VAT group
In a recent decision, the German Federal Tax Court (BFH) held that a tax assessment issued to a controlled company in a VAT group can only be revoked due to new case law if the controlling company also files an application to amend its tax assessment.
Secondment of personnel subject to VAT even in the absence of a profit – Update
In order to avoid an infringement procedure by the EU, Italy has repealed, with effect from January 2025, the provision whereby secondments of personnel where there is merely a rebate of employment costs are considered to be outside the scope of VAT. This amendment brings Italian VAT framework in line with the principles established by the CJEU.
