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

30/09/2020 - Proof of E.U. transfers: can the national rule be coordinated with the EU one?

argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: UE transfer - proof of transport - conditions and list

Starting from 1 January 2020, art. 45-bis, included in Regulation no. 282/2011 by Regulation no. 2018/1912, identifies the elements capable of proving, in the context of intra-community transfers, that the goods have been shipped or transported from the territory of one E.U. State to another. In order to fill the regulatory gap (E.U. and national) on the subject and to "provide practical solutions for businesses, as well as guarantees for administrations", the E.U. has introduced a list of possible evidence of the physical transfer of goods, leaving however, the tax authorities have the option of refuting them. Specifically, the existence of the conditions referred to in art. 45-bis, must be proven by economic operators, in a different way according to whether the transport of the goods is carried out by the transferor or the transferee or by a third party on their behalf. However, a number of application doubts arise: in particular, how does the E.U. discipline coordinate with the clarifications made by the tax authorities.