Comments on ECJ C-247/21: End customer not liable to pay VAT in the case of a triangular transaction

The Court of Justice of the EU rules that Msro, as the final customer in a triangular transaction, is not validly designated as the person liable to pay VAT. This applies if the invoice drawn up by the intermediary does not state: ‘VAT shifted’.

Source Taxlive

See also ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

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