Module 210 min1014 wordsFree — no account
The Union scheme of the One Stop Shop
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 161 words · 2 min
Practical case
Starting in the middle of a quarter
A Milan seller of leather bags, established only in Italy, goes past the threshold with a sale on 20 May. On 3 June she asks the Italian administration to let her use the Union scheme. From which date can the scheme cover her sales to consumers in other Member States, and on what does that depend?
Hint: Two dates compete: the first day of the next quarter, and the date of the first supply under the scheme.
Show the solution
In the ordinary case, a request made in June would open the scheme on the first day of the next calendar quarter. Her first supply under the scheme, however, came earlier. The rules then let the scheme apply from that supply, provided she informed her Member State of identification early in the following month, within the set deadline, which a request made at the start of June meets.
Answer: From the 20 May sale, because she notified in time
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