CJEU - Recent Developments in Value Added Tax 2022

S. 205The four flavours of the place of supply in EU VAT

Madeleine Merkx

1. Introduction

The VAT Directive distinguishes between four types of taxable events, i.e. the supply of goods, supply of services, intra-Community acquisitions, and importation of goods in Art. 2 (1) of the VAT Directive. Each of these have their own set of place of supply rules in Title V of the VAT Directive that are regularly addressed by the CJEU in answer to preliminary questions raised by different courts of the EU Member States. In 2022, this was no different than in other years. The CJEU had to answer questions about the place of intra-Community acquisitions, the place of supply of services, and the place of importation of goods. This author addresses these cases in this contribution; pending cases are briefly mentioned or discussed depending on how much information is at the disposal about the case.

2. Place of intra-Community acquisitions

2.1. Introduction

In international business to business (B2B) trade, the destination principle has been fully implemented. Although the supply of goods is taxed in the country of departure of the goods (if they are shipped or transported), an exemption with the right of deduct...