VAT Database

VAT Database

Assignment of assets

EU Transport 

Transportation within the EU means an act that fulfils the following conditions by transferring business assets to other member countries, as dealt with as a transfer of assets at a fee pursuant to Article 17.

· It does not fall under the exception rule for transport within the EU (Article 17 (2)

· Move assets for the business purpose of the business operator.

· Assets are being transported from one member country to another.

· The business owner has transported it for himself or by using a carrier etc.

· It must be a tangible asset.

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