Announcement from the Austrian Federal Financial court

28 November 2014

According to a judgement made by the Austrian Federal Financial court, a CMR document, which is a consignment note that travels with goods being delivered to customers by road within the EU, can be used as evidence for an intra-Community supply even if it is not signed by the recipient of the goods.

LATEST NEWS

Slovakia VAT increase from 20% to 23% from 1 January...

From 1 January 2025, the standard Value Added Tax (VAT) rate in Slovakia will increase from 20% to 23%. In addition to the standard rate rise, the reduced VAT...

SEE MORE
VAT news
LATEST NEWS

UPDATE: Swiss government approves an increase to the...

During October, the Swiss tax authorities approved an increase to the standard VAT rate from 8.1% to 8.8%. This increase is expected to be implemented in...

SEE MORE
VAT news
LATEST NEWS

2025 SME Special Scheme introduces pan-EU €100,000...

From 1 January 2025, significant changes to the EU’s SME scheme will see VAT registration thresholds extended for use by EU companies trading in other EU...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.