Supply chain with transport under an excise duty suspension arrangement

In a chain of successive transactions which gives rise only to a single intra-EU transport of excise goods under an excise duty suspension arrangement, the acquisition carried out by the trader liable for payment of the excise duty in the Member State of destination may not be classified as an intra-EU acquisition subject to VAT, where that transport cannot be ascribed to that acquisition.

The ascription of the transport to one or other acquisition in a chain of successive acquisitions depends on a temporal criterion, in that it focuses on the person to whom the right to dispose of the goods has been transferred at the time when the EU transport starts (19/12/2018, C-414/17).

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Raluca Tutu

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Raluca is a certified tax consultant and focuses on VAT, indirect and international tax advice, acting as lead tax counsel on various tax mandates for the company’s clients.

She holds a BA in Finance and Capital Markets from the Academy of Economic Studies in Bucharest and an LLM in International Tax from the Institute for Austrian and International Tax Law of Vienna University of Economics and Business. Raluca regularly publishes and contributes with tax related articles and expert views to various media channels. Raluca is author of the book “Value Added Tax, from Theory to Practice”, Published in December 2012 and she is the exclusive member for Romania of the European VAT Club.