This case gives the Court the opportunity to clarify and nuance its ‘substance over form’ case-law. In that context, it is possible that the telos of the respective provisions will have to be taken into account to a greater degree than before. The present case concerns a special case of an intra-Community chain transaction, the ‘intra-Community triangular transaction’. Such transactions have barely been the subject of decisions of the Court.
Source International Tax Plaza
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT for Intragroup Services
