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Chain sales with direct transport to another Member State may qualify as exempt intra-Community supplies
V1886-24
Inclusion of transport costs in the import tax base is mandatory, not optional
V1691-24
Taxation of courier services depends on recipient status and destination of goods
V0876-24
VAT exemption for intra-Community supplies may apply if transport is proven via presumptions or any legally admissible evidence
V2584-23
The taxation of parcel delivery and mediation services depends on the status of the recipient and the destination of the goods
V1545-23
Proof of transport for intra-Community VAT exemption may rely on presumptions or any legally admissible evidence
V2061-22
Proof of intra-Community supply of goods may be established through any legally admissible means
V1813-22
VAT exemption for intra-Community supplies may be applied if transport is proven through presumptions or any other means of evidence.
V1498-22
Courier services are subject to VAT, but waste collection via own means is not
V0981-22
Transport services for non-EU established businesses are not subject to VAT
V2323-21
Requirement to include non-EU export transport services in Model 347 if exceeding threshold
V2301-21
VAT on goods transport between Spain and the UK depends on the direction of movement
V1799-21
VAT exemption for intra-Community supplies may apply if effective transport of goods is proven
V1368-21
VAT exemption on the transport of goods linked to a non-customs warehousing regime
V0639-21
Acquisitions of goods from the UK may be intra-Community if transport commenced before 31 December 2020
V0426-21
Requisitos para la exención de IVA en entregas de bienes a un Estado miembro distinto de España
V0281-21
Proof of goods transport for intra-Community VAT exemption may be provided by any legally admissible means
V2880-20
Proof of goods transported to another Member State may be provided by any legally admissible means
V2685-20
Proof of goods transport to another Member State may be provided by any legally admissible means
V2441-20
La entrega de un vehículo no está exenta de IVA si el transporte es realizado por el adquirente con posterioridad a la compra
V2677-19
Transport of construction goods is not considered a service related to real estate for VAT purposes
V2457-17
Requirements for the exemption for intra-Community supplies and assessment of proof of transport
V1509-15
Transport services to businesses in other Member States are not taxable in Spain
V0768-15
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