- The case concerns VAT calculation in a supply chain involving four parties registered in three different EU member states, with goods delivered directly to the fourth party.
- The referring court seeks clarification on the correct application of VAT place-of-supply rules and triangular transaction regulations.
- The EU Court ruled that goods delivered to the buyer’s customer (in the same member state as the reseller) do not prevent the application of the simplification measure for triangular transactions.
- It is irrelevant whether the party invoking the simplification knows the goods are delivered to the buyer’s customer rather than the buyer.
- A member state may deny the VAT simplification benefit if it is established that the buyer knew or should have known the transaction was part of VAT fraud.
Source: nlfiscaal.nl
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.
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