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Value-Added Tax (VAT) Regulatory Requirements European Union

DLA Piper

Dutch Suppliers – Enhanced Checks on VAT Status of Customers Recommended

DLA Piper on

When the Dutch entrepreneur receives a purchase order from a customer, they order the same product from a non-EU established merchant (Merchant) via an online platform operated by a non-EU entrepreneur (Platform operator)....more

DLA Piper

Belgium - VAT: New Belgian Circular Letter on the VAT Implications of Credit Insurance - Monthly Indirect Tax Alert – January 2025

DLA Piper on

Previously, for credit insurance covering the price of a supply including VAT, in so far as the credit insurer was subrogated in the rights of the insured supplier, the insurer was entitled to exercise the VAT refund right...more

A&O Shearman

UK carbon border adjustment mechanism: shaping up ahead of 2027

A&O Shearman on

In 2027, the UK will introduce a carbon border adjustment mechanism (CBAM) on imports of certain carbon intensive goods. The CBAM will impose a charge on the emissions embodied in relevant imports that take place on or after...more

WilmerHale

Adapting to Brexit: The New EU-UK Trading Relationship

WilmerHale on

This Alert gives a high level overview of the new trading relationship between the European Union (‘EU’) and the United Kingdom (‘UK’) for goods and service supply. The EU and the UK reached provisional agreement on a...more

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