- The GCEU ruled that EU law allows Member States to tax intra-Community acquisitions in the Member State of departure, even if VAT was incorrectly charged and the supply was VAT-exempt.
- The case involved an Austrian company that used its Austrian VAT number for cross-border acquisitions, leading to VAT being charged incorrectly.
- The company was denied the right to deduct the incorrectly charged VAT and was taxed in Austria because it did not prove the goods were taxed in the Member State of arrival.
- The judgment clarifies that both Article 41 (number acquisition) and Article 203 (VAT mentioned on invoice) of the VAT Directive can apply, refining previous case law.
Source: pwc.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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