Diritto ed Economia dell'ImpresaISSN 2499-3158
G. Giappichelli Editore

20/12/2019 - VAT simplifications for chain sales

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Articoli Correlati: VAT - simplifications - chain sales

The European Commission has published the drafts of the explanatory notes relating to the “quick fixes” (VAT), approved by Directive no. 2018/1910/UE and by Regulation n. 2018/1912/EU, in force since the 1st of January 2020. The 2019 European delegation law, approved by the Council of Ministers of 12 December 2019, has delegated the Government to implement the quick fixes. Among the measures that will bridge the transition to the definitive VAT regime for intra-Union trade, in force since 1 July 2022, are those relating to chain sales, aimed at identifying the operation to which intra-EU transport is attributable Union and, in effect, the exemption provided for the transfer of goods handled by the Member State of departure to the (different) one of arrival.
From the elaboration of the European Union jurisprudence it is clear that, in the face of a chain sale, that is characterized by several consecutive transfers of the same goods with a single transport to the final transferee, it is necessary to identify the operation to which the intra-Union transport is attributable and, therefore, the VAT exemption provided, for intra-union supplies, by art. 138, par. 1 of Directive no. 2006/112/EC.