As a VAT service provider, Dong Yang Electronics, Poland, should have investigated the contractual relationships between LG Polska and LG Korea to determine which of the two should have received the invoice? The Italian tax specialist Giorgio Beretta notes that the European Court of Justice in the Dong Yang case recognizes the adverse effect of information asymmetry for a service provider when the customers belong to one group.
Source: taxlive.nl and Giorgio Beretta’s commentary in H&I
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