- The European Court of Justice set strict requirements for the invoice note to be attached by the middle entrepreneur in a triangular transaction in the case “Luxury Trust Automobil”
- The Federal Fiscal Court also dealt with the substantive legal requirements in triangular transactions in its judgments
- The BFH confirmed the strict requirements for triangular transactions as established by the ECJ
Source: datenbank.nwb.de
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.
Latest Posts in "Germany"
- EGC T-383/25 (Segelbootwartung) – AG Opinion – Swiss boat repair in Germany: VAT due without customs declaration.
- VAT Special Audits Generated €1.69 Billion in Additional Revenue in 2025
- VAT Special Audits in 2025 Yield €1.69 Billion in Extra Revenue
- Germany Considers VAT Reform: Higher Rates, Zero Tax on Basic Food
- Monthly Updated Overview of VAT Conversion Rates 2026 per BMF Letter
