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Category: EU

ECJ – no EU VAT Fixed Establishment from Toll manufacturing by group company

ECJ – no EU VAT Fixed Establishment from Toll manufacturing by group company

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European Court of Justice finds (Cabot Plastics) providing ancillary services to toll manufacturing by group company does not trigger VAT Fixed Establishment status The European Court of Justice has today ruled (Cabot case (C-232/22)) that the VAT Fixed Establishment status and associated VAT obligations are

Tourist organisations question EU VAT in the Digital Age 2025 reforms

Tourist organisations question EU VAT in the Digital Age 2025 reforms

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Travel operator, passenger transport and accommodation platform associations question need for full VAT deemed supplier obligations Several travel and related platform trade associations have raised doubts about proposed deemed supplier obligations in the Platform Economy pillar of the VAT in the Digital Age reforms. The

EU 2028 scraps €150 import VAT & customs consignment threshold and IOSS limit

EU 2028 scraps €150 import VAT & customs consignment threshold and IOSS limit

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March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of yesterday’s EU Customs reforms proposals, the VAT special arrangements threshold of €150

EU 2028 Custom Reforms; single Customs Authority; scraps €150 customs and VAT import thresholds

EU 2028 Custom Reforms; single Customs Authority; scraps €150 customs and VAT import thresholds

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March 2028 EC scraps €150 customs consignment import threshold exploited by fraudsters; ends the VAT €150 special arrangements threshold; also pushing goods Single market safety and sustainability obligations onto platforms In a comprehensive set of EU Customs administration reforms, the European Commission (EC) is proposing

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