Federal Finance Court Decision No. GZ. RV/7104948/2019 involved an Austrian company that continued to supply goods to recipients in Croatia and Hungary even after their VAT identification numbers had expired. The tax agency considered these transactions subject to acquisition tax, with non-deductible input tax. According to the Court, the special provisions for triangular transactions can only apply if the recipient’s valid VAT number is included in the invoice.
Source: GVC
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