No safety-net acquisition in the country of departure (Art 3 Para 8 Austrian VAT Act)
An iC supply to a purchaser, who communicates the VAT ID number of the Member State of departure, does not result in a safety-net acquisition for the purchaser in the Member State of departure (Supreme Administrative Court 29.6.2022, Ro 2021/15/002).
Source Leitner & Leitner
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