- The EU Court ruled that the VAT regime for triangular transactions applies even if goods are delivered directly to the customer of the last buyer, not just to the buyer themselves.
- Tax authorities can deny the favorable VAT regime if it is proven that the buyer knew or should have known about involvement in a VAT fraud.
- The case involved a Slovenian company buying goods from Germany and selling to Danish companies, with goods shipped directly from Germany to Denmark.
- The Danish companies were found to be shell companies, not actually receiving goods or paying VAT.
- The Court clarified that the VAT exemption can apply even if goods are delivered directly to the final customer, as long as the legal requirements are met.
Source: eutekne.info
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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