- The triangular transaction rule under § 25b UStG simplifies VAT handling for intra-EU trade involving three parties in different member states.
- Court rulings on this regulation have not always favored taxpayers, and important application questions remain unresolved.
- The article discusses key issues in applying the triangular transaction rule and reviews relevant case law and pending cases before the BFH and CJEU.
- The main problem is that the middle entrepreneur may be required to register for VAT in either the dispatch or destination member state, which has been recognized as a barrier to free movement of goods since the 1990s.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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