A request for a preliminary ruling from the Court of Justice of the European Union (CJEU) submitted by Austria’s Supreme Administrative Court on 20 April 2021 (case C-247/21) could result in clarifications regarding the invoice requirements under the EU VAT rules for intra-Community triangular transactions that could be relevant from a German tax perspective. The questions referred to the CJEU relate to a situation in which the appellant issued incorrect invoices, the tax authorities concluded there was a failed triangular transaction, and the appellant sought to correct the invoices retroactively.
Source: Deloitte
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