Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree

Journal
Gómez Aragón, D.; Echevarría Zubeldia, G.
European Union
International VAT Monitor 2020 (Volume 31), No. 6
PriceUSD 45

In this article, the authors challenge the substantive characterization of the three new requirements relating to the zero rate of intra-Community supplies of goods introduced by the “quick fixes” package and address the consequences arising from failure to comply with them.