Explanatory Notes on the EU VAT changes in respect of call ...

EUROPEAN COMMISSION. DIRECTORATE-GENERAL. taxation AND CUSTOMS UNION. Indirect taxation and Tax administration Value Added Tax Published December 2019. Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods ( 2020 Quick Fixes ). Council Directive (EU) 2018/1910. Council Implementing Regulation (EU) 2018/1912. Council Regulation (EU) 2018/1909. Disclaimer: These Explanatory Notes are not legally binding and only contain practical and informal guidance about how EU law should be applied on the basis of the views of the Commission's Directorate-General for taxation and Customs Union. These Explanatory Notes aim at providing a better understanding of certain parts of the EU VAT legislation.

TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Value Added Tax Published December 2019 Explanatory Notes on the EU VAT changes in respect of call-off stock arrangements, chain transactions and the exemption for intra-Community supplies of goods (“2020 Quick Fixes”) Council Directive (EU) 2018/1910

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