In the world of luxury assets with elegant yachts gracing the seas and awe-inspiring sights…

Essentially every supply is subject to VAT unless it falls within the scope of any…

The broad distinction between the two is that an export is essentially covering the movement…

In our Article Series 1, we explained on how to tackle and analyse a transaction…

The terms ‘intra-Community acquisition’ and ‘importation’, both apply in the context of goods. So, what…

As briefly explained in Article Series 1, when analysing a particular transaction from a VAT…

When determining whether a particular transaction falls within the scope of VAT or not, a…