European Union Main articles in the EU VAT Directive related to chain- and triangular transactions 30 December 2021191 views1 min read Source Chaintransaction-calculator Exemption Place of supply Triangulation Flashback on ECJ Cases – C-139/12 (Caixa d’Estalvis i Pensions de Barcelona) – Acquisition of shares of an entity with immovable property assets can be subject to another indirect than VAT Flashback on ECJ Cases – C-605/15 (Aviva) – Only non-profit-making cost sharing associations are VAT exempt
