argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: intra U.E. trade - VAT - VIES

With the entry into force of Directive no. 2018/1910 / EU, to date not yet implemented by individual Member States, following the changes made to art. 138 of Directive no. 2006/112/EC, the VAT non-taxation regime may be applied to intra-E.U. transactions only if a series of conditions can be summarized as follows: both operators (transferor and transferee) must be taxable persons in two different Member States; the transfer must take place for consideration; the assignment must determine the transfer of ownership or other real right on the property sold; the goods must be shipped or transported from one Member State to another. Instead, the non-registration of the transferor in the VIES does not affect the application of the non-taxable regime. In order to benefit from the regime, what matters to the transferor is the correct presentation/drafting of the Intrastat summary lists; on the other hand, the application of VAT non-taxability is subject to the fact that the taxable person or a non-taxable entity receiving the assignment is identified for VAT purposes in a Member State other than that in which the shipment or transport of the goods begins and has communicated this VAT identification number to the transferor.