VAT Rulings on Cross-Border Situations in the European Union

Journal
Lejeune, I.; Vandenberghe, S.; Van De Putte, M.
European Union
International VAT Monitor 2014 (Volume 25), No. 4
PriceUSD 45

In the framework of the EU VAT Forum, 15 Member States launched a pilot on 1 June 2013 for private rulings relating to complex cross-border transactions and situations involving two or more of the participating Member States. In this article, the authors discuss the pilot, various ruling practices in other areas of taxation and the potential future of the EU VAT ruling practice.