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After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. It is still extremely challenging for businesses to deal with cross-border supplies and especially with chain transactions. One of the difficulties is to determine the place of supply for each transaction along the chain and which of transactions should be VAT exempt intra-Community supply. Risk is also suffered in order to support the application for VAT exemption of intra-Community supply. Despite that the Court of Justice of the European Union has shed some light on how to deal with these difficulties it does not make it easier for businesses to deal with cross-border supplies and chain transactions in practice.
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