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The rubber meets the road for intra-EU transactions in the Euro Tyre Holding case

07 March 2011

Emmanuel Devin and Siegert Slagman discuss the ramifications of recent ECJ cases on the tax treatment of transactions in intra-EU supply chains.

When businesses operate in the EU, one of the main tax challenges has always been to determine in which countries VAT is applicable and in which countries they should obtain VAT registrations.

This situation becomes even more challenging when businesses use so-called chain transactions where goods are shipped from one EU member state to another EU member state with the intervention of multiple buy and sell companies.

Recently, the European Court of Justice in Luxembourg (ECJ), in a case called the Euro Tyre Holding case (Case C-430/09), provided more clarity on how to determine to which transaction in a chain the intra EU-supply should be allocated. This case addresses whether or not a supply of goods qualifies as a VAT exempt or a zero rated intra-EU supply, and which supplies in the chain are subject to VAT.

Legal framework

Article 31 of the directive 2006/112 (EU VAT directive) determines...



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