The EU is testing a program called CBR that allows companies involved in cross-border transactions to request advance tax rulings from participating member states regarding the appropriate VAT treatment. The test period runs from June 2013 to September 2018. Companies submit requests to their country of VAT registration in the local language and involving countries, and the tax authorities will consult and try to make a decision as quickly as possible. Eighteen member states currently participate in CBR, including Italy, where requests can be sent to the listed contact. Feedback on experiences with CBR can be provided to the European Commission.

1. CBR: the EU test case for ruling requests
Several EU Member States have decided to start a test case with regard to the ruling policy, in
cross-border situations (CBR).
EU Member States have eventually gotten a deal regarding common procedures in tax rulings.
It is a test case, officially started on 1 June 2013 and expected to continue until 30 September
2018, that aims to receive requests and questions from taxable persons and companies involved
in cross-border transactions.
The test case (CBR) concerns how Tax Authorities should treat those transactions for VAT
purposes and what kind of cross-border ruling they believe would be beneficial for situations
abiding the national VAT rules.
The requests, to be submitted to the Member State in which the taxable person /company is
registered for VAT purposes, have to be in line with the conditions governing national VAT rulings
of the Member States, and they have to be translated in the official language of the other
Member State involved in the cross-border transaction.
In order for the decision process to begin, the requests submitted should have a detailed and
clear description of the cross-border transaction and the opinion or doubts regarding the
applicable VAT regime.
If the cross-border transaction involved more than one company, only one request should be
submitted regarding the specific cross-border situation by only one company acting on behalf of
all the other parties involved in the transaction.
By submitting such a request a taxable person / company accepts that the data provided can be
shared between Tax Authorities of the Member States involved in the cross-border situation
described in the request.
Consultations between competent authorities of the Member States involved will take place
only if specifically requested by the taxable person / company in the request itself.
However, those consultations (as wellas the respect of the requirements by the submitting entity
(described above), do not imply an approval of the requested VAT treatment of the cross-border
transactions, neither an acceptance of the cross-border ruling suggested.
Similarly, the respect of the demand requirements does not implicate an automatic consent.
In any case, the information notice of the European Commission (Directorate-general Taxation
and Customs Union – Indirect Taxation and Tax Administration - Tax Administration and fight
against tax fraud office), recommends:
“Decisions will be taken as soon as possible”.

2. Practically, the request must be introduced in line with the conditions governing national VAT
rulings in that Member State.
In spite of this, Member States may require that CBR requests are introduced in line with the
conditions governing other types of requests for advice pursuant to local practices.
At present, the following Member States participate in this project (CBR): Belgium, Denmark,
Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands,
Portugal, Slovenia, Finland, Sweden and the United Kingdom.
Requests for cross-border rulings should be sent to the following contact point, in Italy:
Settore Fiscalità Internazionale e agevolazioni
Direzione Centrale Normativa – Agenzia Delle Entrate Tel. +39 06 50545568
cbr@agenziaentrate.it
Taxablepersons are invited to present their experiences and suggestions with regard to such VAT
cross-border ruling requests, by sending to:
Taxud-CBR@ec.europa.eu
With reference: “CBR”.