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Results: 1-10 of 33

ECJ rules on classification of set-top box and overrules Explanatory Notes to the Combined Nomenclature

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • May 26 2011

On April 14, the ECJ provided its judgment in joined cases C-28809 and C-28909

ECJ rules on BTI ‘applicability’

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • May 26 2011

Recently, the ECJ ruled in a case involving a Binding Tariff Information (BTI) that was applied by an economic operator, not being the title holder

Commission publishes new consolidated version of Explanatory Notes to the Combined Nomenclature

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • May 26 2011

Recently, the ECJ ruled in a case involving a Binding Tariff Information (BTI) that was applied by an economic operator, not being the title holder

Implementing regulation on the common VAT system

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • March 29 2011

The Council adopted a regulation (553111) laying down the rules for the implementation of directive 2006112EC on the common system of value added tax (VAT), particularly with respect to taxable persons, the supply of goods and services, and the place of taxable transactions

Cross-border customs compliance the VAT implications

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • March 29 2011

The Modernized Customs Code of the EU provides importers the option to be authorized to declare and pay customs duties to local customs authorities in the country in which they are established, irrespective of where the goods enter the EU and their final destination within the EU

Successive supplies of goods which transaction is VAT exempted?

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • January 24 2011

If goods are sold and supplied by a VAT taxable person in EU Member State X to a VAT taxable person in EU Member State Y, such a supply normally qualifies as an intra-community transaction that is exempted for VAT

Future VAT treatment of financial services

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • December 2 2010

The European Ministers of Finance (the Council) held a policy debate on proposals for a directive and a regulation aimed at clarifying the rules on the treatment of insurance services and other financial services as regards value-added taxation (VAT

Delayed VAT registration no refund of paid VAT?

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • December 2 2010

For producing and trading companies doing business in the European Union, it is crucial to obtain a refund of paid VAT

Refund of value added tax

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • December 2 2010

The Council adopted a directive concerning the refund of value added tax to taxable persons not established in the member state of refund but established in another member state

ATt aspects combined services and supplies

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • September 3 2010

The supply of services and goods can lead to a wide variety of VAT consequences