Comments on C-696/20: Double taxation of intra-Community chain transactions is incompatible with the EU VAT Directive

On July 7, 2022, the Court of Justice of the European Union (CJEU) issued judgment No. C-696/20 in the case of B. v. Director of the Tax Chamber of W. concerning the so-called sanctioned intra-Community acquisition of goods (ICA). It should be noted that the judgment handed down relates to the legal situation before the implementation of the so-called „Quick fixes” package, which has been in force since 2020.



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