Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice

Judgment of the Court of Justice of the European Union of 8 December 2022 in the case of Luxury Trust Automobil GmbH (C‑247/21)

The Court of Justice of the European Union [hereinafter referred to as: the CJEU] issued a very important judgment on formal deficiencies in an invoice issued as part of a simplified trilateral delivery.

Source MDDP

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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