- The CJEU is addressing key questions regarding intra-Community settlements, particularly concerning triangular transactions and intra-Community acquisitions of goods, which could simplify practices in these areas.
- In the case of MS KLJUČAROVCI, the Slovenian Administrative Court queries whether three-way simplification applies when goods are sent directly to the customer’s customer, if suppliers need to be aware of third-party transactions, and the implications of VAT fraud on tax liability across countries.
- The Austrian Supreme Administrative Court has also posed questions about the taxation of intra-Community acquisitions based on the location of the VAT number and the implications of correcting invoices with incorrect VAT, highlighting the complexity of VAT regulations in cross-border transactions.
Source Piotr Chojnacki
See also
- General Court T-638/24 (Finanzamt Österreich) – Questions – VAT Treatment of Intra-Community Acquisitions and Invoice Adjustments
- General Court T-646/24 (MS KLJUCAROVCI) – Questions – VAT assessment in Four-Party Supply Chain
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- CBAM: Expansion to cast iron, steel and complex metal products from 2028
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
- Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
- EU Advocate General: VAT Implications of Transfer Pricing Adjustments in Car Distribution Cases
- EU and Member States Introduce €2-€5 Parcel Customs Fees Ahead of 2026 Reforms
