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
