- The decision was made by the Administrative Court on 19.12.2023.
- The case number is Ro 2022/15/0035.
- The decision refers to a previous case, Ro 2018/15/0004, which was decided on 5th March 2020.
- The question at hand is determining which of the two deliveries should be considered an intra-community transport.
- It is important to establish when the second transfer of ownership occurred in relation to the intra-community transport.
- If the second transfer of ownership occurred before the intra-community transport, it cannot be attributed to the first delivery to the initial purchaser.
- The timing of both the intra-community transport and the transfer of ownership is crucial in determining their respective classifications.
- The European Case Law Identifier for this case is ECLI:AT:VWGH:2023:RO2022150035.J04.
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
