On 7 July 2022, the Court of Justice of the European Union (CJEU) published its judgement in the Case B against Dyrektor Izby Skarbowej w W (C-696/20).
Background
The case dealt with a polish referral asking whether the so-called “safety net” provision laid down by article 41 of the EU VAT Directive applies to chain transactions in the context where an intermediate trader (party B) was charged with domestic VAT for transactions which were classified as intra-Community sales.
Source VATconsult
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