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Triangular simplification is applicable if the middleman is registered in the country of destination

In a case before the Austrian Federal Tax Court, the court decided that the simplification rule for a triangular transaction is applicable in a chain transaction with three parties “IT – AT – SLO”, even if the middleman AT is registered for VAT purposes in the country of destination.

Federal Tax Court 24th October 2019, RV/2100217/2018

Source Findok

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