Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability

The CJEU has ruled that the fallback provisions (which relate to cross-border supplies) could apply even where a domestic VAT registration number was provided.

Source Deloitte

See also ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

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