The 2020 Call-Off Stock Arrangements: A Simplification?

Type

Journal

Author

Wille, P.

Country

European Union

Published Date

January 16, 2020

Issue

International VAT Monitor 2020 (Volume 31), No. 1

DOI

https://doi.org/10.59403/eg4j65

Document

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In this column, the author discusses the changes in call-off stock rules introduced by the new article 17a of the EU VAT Directive.