As a VAT service provider, Dong Yang Electronics, Poland, should have investigated the contractual relationships between LG Polska and LG Korea to determine which of the two should have received the invoice? The Italian tax specialist Giorgio Beretta notes that the European Court of Justice in the Dong Yang case recognizes the adverse effect of information asymmetry for a service provider when the customers belong to one group.
Source: taxlive.nl and Giorgio Beretta’s commentary in H&I
For more posts about this case, please see THIS. We also have a POST about this case, where we try to track all publications about the case.
Latest Posts in "European Union"
- General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention
- Business Leaders Call on EU to Modernize Customs Union and Revive Türkiye Membership Talks
- EU VAT Compliance Gap Hits €128 Billion in 2023, Driven by Six Major Economies
- EU Triangular Transactions: More Than Three Parties Allowed, Rules European Court in 2025 Decision
- INTA Reviews EU Proposal to Extend CBAM to Downstream Goods and Strengthen Anti-Circumvention Measures
