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
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