VAT Supply Depends On Transit Decision, ECJ Advisor Says

Law360 (February 6, 2020, 7:31 PM EST) -- A European Union provision allowing for goods to be considered supplied in their country of destination, potentially reducing tax liabilities, applies only when the supplier makes dispatch or transit decisions, a European Court of Justice advocate general said Thursday.

Advocate General Eleanor V.E. Sharpston recommended the court adopt her opinion in response to concerns over whether transportation carried out “on behalf of the supplier” includes situations in which a company contracts a third party to provide transportation.

That was the case for KrakVet, a Polish company that sells products for animals, which offered its Hungarian customers the option of having a...

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