The separation of a (taxable) intra-Community self-supply from a (non-taxable) temporary transfer of goods is of high practical importance. Often this decides if there is an obligation to VAT register in another EU member state. The ECJ (judgment of March 6 2014 – C-606/12 and C-607/12 – Dresser-Rand SA) has now decided on the conditions according to article 17 paragraph 2 letter f of the VAT Directive. Christian Salder of KÜFFNER MAUNZ LANGER ZUGMAIER reports.
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