EU CROSS-BORDER RULINGS OPINION

摘要

The European Commission's VAT Expert Group has adopted an opinion which supports cross- border rulings (CBR) pilots and the extension of the CBR test case until 2018. The CBR project, which began in June 2013 and will continue until 30 September 2018, allows taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions.