- 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.
- ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- Other ECJ Cases on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)