The case analysed by the Advocate General refers to chain transactions occurred before the implementation of the so-called quick fixes introduced by EU Directive 2018/1910. The questions asked by the Polish referring court refers to the first sale performed by the Dutch intermediary company (B) which considered the acquisition from BOP as a Polish domestic sale, subject to local VAT while the local court believed that transport of goods should have been allocated to that sale meant as the only intra-Community supply.
Source DLA Piper
Latest Posts in "European Union"
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
- Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care
- Switch to New EU Portal for Customs Applications and CBAM Access Starting 2026
