Netherlands Knowledge group position on the application of the simplified SPC regime in chain transactions 1 week ago
Netherlands Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party 2 weeks ago
Austria Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices 2 months ago
Germany Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH) 3 months ago
European Union Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021 4 months ago
Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 5 months ago
Poland Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties 5 months ago
Bulgaria No application of the call-off stock regime and the triangulation simplification at the same time 6 months ago
Netherlands Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence 6 months ago
Netherlands Change in the invoice requirement for triangular simplification and on small businesses regulation 7 months ago
Netherlands Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation 7 months ago
Netherlands Change statement on invoice party B when using triangular simplification in the Netherlands 7 months ago
Netherlands Triangulation – Amendment to the Decree on administrative obligations for VAT 7 months ago
Finland Update on deductibility of input VAT on certain intra-Community acquisitions of goods 7 months ago
Austria Federal Finance Court decision on VAT liability for intra-community transactions 8 months ago