Comments on ECJ C-641/21: Place of service does not change due to involvement in VAT fraud

The Court of Justice of the EU has ruled that it is contrary to EU law for Austria to take the position that the place of service that is formally located in Germany, if an Austrian company is involved in VAT fraud, is nevertheless in Austria.

Source Taxlive

See also C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

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