The VAT quick fixes and potential situations of double taxation

By Fernando Matesanz | Managing Director de Spanish VAT Services Asociados | 07/03/2022

Since 1 January 2020, following the entry into force of Directive 2018/1910, the so-called “Quick Fixes” for VAT have been implemented at an EU level to harmonize and simplify certain aspects of intra-Community trade of goods. These Quick fixes are intended to address several practical problems affecting the following intra-community operations: call-off stock arrangements, chain…

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