{"id":2107,"date":"2014-11-26T15:53:12","date_gmt":"2014-11-26T14:53:12","guid":{"rendered":"https:\/\/www.lh-lf.com\/?p=2107"},"modified":"2022-09-14T15:13:46","modified_gmt":"2022-09-14T13:13:46","slug":"intracommunity-supplies-and-retrospective-vat-de-registration-2","status":"publish","type":"post","link":"https:\/\/www.lh-lf.com\/en\/intracommunity-supplies-and-retrospective-vat-de-registration-2\/","title":{"rendered":"Intracommunity supplies and retrospective VAT de-registration"},"content":{"rendered":"<p>Under which conditions are intracommunity supplies VAT exempt, when the EU customer is VAT registered or de-registered for VAT purposes in its country, with retrospective effect? Victoria Alvarez comments the relevant problems raised by these situations, in the\u00a0Revue de Droit Fiscal n\u00b0 47 of 20 November 2014 comm. 640, after the publication of the judgment ECJ Traum EOOD dated 9 October 2014 C-492\/13. <a href=\"https:\/\/www.lh-lf.com\/wp-content\/uploads\/2014\/11\/Livraisons_intracommunautaires_et_radiation_-1.pdf\">Please click here for more<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Under which conditions are intracommunity supplies VAT exempt, when the EU customer is VAT registered or de-registered for VAT purposes in its country, with retrospective effect? Victoria Alvarez comments the relevant problems raised by these situations, in the\u00a0Revue de Droit Fiscal n\u00b0 47 of 20 November 2014 comm. 640, after the publication of the judgment [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[10],"tags":[],"class_list":["post-2107","post","type-post","status-publish","format-standard","hentry","category-non-classe-en"],"_links":{"self":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/2107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/comments?post=2107"}],"version-history":[{"count":0,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/2107\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media?parent=2107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/categories?post=2107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/tags?post=2107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}