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Pilot test 'Enquiries into intra-Community operations - CBR'
This trial, which began in June 2013, enables companies to make VAT enquiries regarding the treatment of complex intra-Community transactions by presenting an application in the member State where they are registered for VAT and obtain a response, after the corresponding member States analyse the issue.
Presenting a CBR does not guarantee that the member States will reach an agreement on how to treat the transactions in question for VAT purposes.
Currently, the following member States are taking part in this project:Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands, Poland, Portugal, Slovenia, Finland and Sweden.