CJEU court clarifies Triangulation Relief when 4th party: simplification applies even when goods ship to the final customer The Court of Justice of the European Union (CJEU) has delivered an important judgment on the application of the EU’s triangulation simplification regime under Articles 41 and
Behavioural taxes may be too successful to generate EU own resources Constantly looking for ways to generate EU-level ‘own resources’, the European Commission is increasingly exploring behavioural taxes to diversify and grow its budget revenues. Behavioural taxes are levies designed to influence individuals’ and businesses’
5 tax agencies Phase 2 EU ViDA Digital Reporting Requirements transaction data technical challenges Denmark, Finland, Iceland, Norway and Sweden tax authorities have completed a second phase of their pilot technical trial of exchanging VAT invoice data based on the EU ViDA Digital Reporting Requirements proposal.
