All posts by Tara Doyle

For many businesses, particularly in the automotive sector, speed of supply is critical. Production lines cannot afford to stop because a component is sitting in a warehouse […]

Value Added Tax is built on the principle that each supply of goods or services should be treated as a separate and independent transaction. This “stand-alone supply” […]

The judgment delivered by the European Court of Justice (CJEU) in Case C‑640/23 (Greentech) provides important clarification on how businesses can recover VAT that was incorrectly charged […]

In VAT jurisdictions throughout the EU, a supplier who fails to pay the VAT collected on his taxable supplies may create a financial risk for VAT authorities. […]

 Introduction Companies involved in manufacturing will often purchase specialised tooling so that their supplier can produce components for their business, with the tool often remaining on site […]