VAT refund to foreign taxable persons - rules applicable to the waste management industry

Sub-contracting of work on goods causes VAT problems where the main contractor and the sub-contractor are established in different EU member states. For certain situations the EU have solved these problems by adopting a practical view. France's view on the VAT treatment of sub-contracting was far less practical, but successfully challenged by the European Commission. The ECJ came up with a practical solution in the specific case of waste management. Description of the ECJ judgment and its implications.