Commentary

V4.313 The future of exports and EU movements of goods

Part V4 Exemption, zero-rating and reduced rates

V4.313 The future of exports and EU movements of goods

The future of exports/EU movements of goods

V4.313 The future of exports and EU movements of goods

This paragraph considers:

  1.  

    •     future changes within the EU which will affect the treatment of EU movements of goods

  2.  

    •     the potential impact of Brexit on the VAT status of exports/EU movements of goods

Future changes within the EU—EU movements of goods

The latest move within the EU is towards a definitive system of taxation in the member state of destination. This is evidenced by legislation which is set to move the place of supply of goods which are supplied to the final

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial