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New White Paper: VAT Aspect of Chain Transactions – Cutting the Gordian KnotDec-23-2019

VAT Aspect of Chain Transactions - White Paper
The allocation of the single transport of goods to one of the supplies made in the context of chain transactions has been a long-standing point of dispute between the taxable traders and the tax authorities of EU Member States. Because Directive 2006/112 (the VAT Directive) does not provide any specific rules, the ECJ was called upon to rule on the matter but its decisions established a set of rules that added complexity and legal uncertainty. This paper discusses article 36a, which is a new provision of the VAT Directive that is to be transposed by EU Member States effective January 2020. Article 36a aims to simplify the taxation of chain transactions.

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