Import and Export in Multi-Sale Transactions – Part II

This article, which is divided into two parts, addresses the complex indirect tax treatment of the constant flow of goods that enter from, and leave the territory of the EU to third countries. In the second part of the article, the author describes the tax treatment of supplies of non-Community goods prior to importation and the intra-Community supplies of those goods, as well as importation followed by an intra-Community supply and chain transactions. The author uses Case Studies to analyse the different tax treatments.