- The EU General Court (case T-614/25) ruled on when triangular VAT simplifications can apply, focusing on the conditions for the exemption/relief in intra-EU chain transactions.
- It held that the triangular VAT regime may be denied even if the goods physically leave the first Member State, if the legal conditions for the simplification are not met.
- The judgment says that the suspension regime for excise duties is irrelevant to the VAT assessment.
- It also says the date on which the buyer signs the e-AD (electronic administrative document) does not determine entitlement to the triangular VAT treatment.
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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