Intra-Community Supplies and Acquisitions — the EU's 'Transitional' VAT System Explained
Intra-Community supplies and acquisitions explained from the legal texts: the Article 138 exemption, the taxed acquisition in the arrival Member State, the 2020 Quick Fixes (VAT number, EC Sales List, Article 45a proof of transport), the CJEU case law, a worked Germany-to-France example, why Article 402 still calls the 1993 system transitional, the withdrawal of the definitive-system proposal in 2025, and the ViDA changes to 2030.