AG’s Opinion in Luxury Trust Automobil (C-247/21). This concerns the triangulation simplification, but where the intermediate supplier’s (the supplier in the middle) invoices did not contain any reference to the transfer of its tax liability to the end customer. The AG thought this was fatal to triangulation being available. This omission goes to the heart of the triangulation relief – it is not just an administrative error that can be corrected later.
Source KPMG
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- CJEU Ruling: VAT Treatment of Transfer Pricing Adjustments Between EU Member State Companies
- CJEU Rules Intra-Group Payments Under Transactional Net Margin Method Subject to VAT
- European Commission launches three new CBAM Calls for Evidence
- Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements
- EU Sugar Taxes: Diverse Approaches to Reducing Sugary Drink Consumption Across Member States
