On 8 December 2022 the Court of Justice of the European Union issued a major judgment on triangular transactions (Luxury Trust Automobil GmbH, C-247/21), in which the court held that the reverse charge mechanism in an intra-Community triangular transaction can operate only when the invoice is properly worded.
Source: krgroup.eu
Latest Posts in "European Union"
- ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- ECJ Upholds Czech Joint VAT Liability in Fuel Fraud Case, Validates EU Law Compliance
- CJEU Rules on VAT for Transfer Price Adjustments in Arcomet Towercranes Case C-726/23
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
