VAT & Excise warehousing – Frank Borger & Pieter Tamse

VAT and excise warehouses make it possible to trade without having to charge VAT. These warehouses are limited to certain goods. Which Member States implemented VAT/Excise warehouses and how? Is the intracommunity acquisition/importation of goods that are brought to the warehouse VAT exempt? Must a fiscal representative be appointed? Which other conditions must be fulfilled? How must the release from the warehouse be treated? Frank and Pieter will answer all the questions you may have.