The contract for commission sales and the mandate without representation under VAT – reflection on ECJ C-734/19

With its decision in Case C-734/19 of 12 November 2020, the Court of Justice of the European Union (CJEU) ruled, inter alia, on the possible application of the special VAT regime provided for undisclosed agents/commissionaire pursuant to Articles 28 and 14, paragraph 2, letter c) of Directive 2006/112/EC, even in a case where no mandate without representation exists.

Source PwC

See also ECJ C-734/19 (ITH Comercial Timişoara) – Judgment – Input VAT recovery for goods/services no longer used beyond taxpayer’s control