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Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

  • The Luxury Trust Automobile GmbH case involves a company called LTA that purchased vehicles from a supplier in another EU Member State and intended to resell them to a company in the Czech Republic.
  • The Austrian tax administration questioned the VAT exemption due to the absence of a mention of the transfer of the tax debt. LTA attempted to rectify the invoices but the administration objected.
  • The European Court of Justice concluded that the absence of the mention made the transaction taxable in the Member State of the intermediary purchaser.

Source Eurotax

See also

  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE


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