- The Court of First Instance determined that for the application of Article 141(c) of the VAT Directive, it is irrelevant whether MS Ključarovci, d.o.o. knew the goods were transported to the ANC Group instead of the three Danish companies, as long as the ANC Group is subject to VAT in Denmark.
- MS purchased goods from German companies, organized their transportation to Denmark, and applied a simplification measure for triangular transactions, transferring the VAT obligation to the Danish companies, despite the Slovenian tax authorities questioning the legitimacy of this arrangement due to the absence of those companies in Denmark.
- The court noted that MS could lose the simplification measure if it is proven that it was aware or should have been aware that its transactions were part of a VAT fraud scheme involving the supply chain, highlighting the importance of due diligence in VAT compliance.
Source Taxlive
See also
Source Fabian Barth
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
- Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify
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