If, in a triangular transaction, the intermediary does not state that the VAT is transferred to the final customer, he risks not being able to deduct his input VAT. This defect cannot be rectified afterwards with the addition of a statement.
Source Taxence
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- VAT and intragroup transactions: important developments
- ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses
- EU Abolishes the EUR 150 Customs Duty Exemption for Low‑Value Imports
- Abolition of the customs duty exemption for small consignments under EUR 150: what does this mean for e-commerce?
- Agenda of the ECJ/General Court VAT cases – 8 Judgments, 1 AG Opinion and 2 Hearings till March 18, 2026
