Company B, established in the Netherlands, was also registered in Poland for VAT purposes. B has participated in chain transactions involving the same goods between at least three economic operators. The goods were shipped directly from the first economic operator in the chain, established in a Member State, to the last economic operator in the chain, established in another Member State. B acted as an intermediary between the supplier and the buyer. More specifically, B bought goods from the Polish company BOP stating its Polish VAT identification number. B regarded BOP’s supplies to it as domestic supplies and therefore applied the 23% VAT rate applicable to such supplies.
Source BTW jurisprudentie
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
- Comments on ECJ C-409/24 to C-411/24: Court Allows Exclusion of Ancillary Services from Reduced VAT
- CJEU: In-Game Currency Trading in Online Games Not Exempt from VAT, Not a Voucher
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision
