European Union Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions 3 weeks ago
European Union Comments on C-247/21 (Luxury Trust Automobil GmbH) – EU: what do you need to know about triangulation 2 months ago
Netherlands Are the Dutch simplified triangulation rules in line with the EU VAT Directive? 2 months ago
European Union Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice! 2 months ago
European Union Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency 2 months ago
European UnionPoland Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions 2 months ago
European Union Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42) 3 months ago
European Union Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice 3 months ago
European Union Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described 3 months ago
European Union Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations 3 months ago
European Union Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme 3 months ago
European Union Comments on ECJ C-247/21: Triangulation – incorrect invoice and retrospective correction – taxpayer loss 3 months ago
Netherlands Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21) 3 months ago
European Union Comments on ECJ C-247/21: Failed triangular transaction cannot be corrected afterwards 4 months ago
European Union Comments on ECJ C-247/21: End customer not liable to pay VAT in the case of a triangular transaction 4 months ago
European Union Comments on ECJ C-247/21: Mandatory Invoice requirements for triangulation which can not be corrected later 4 months ago
European Union Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices 4 months ago
AustriaEuropean Union ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later 4 months ago
European Union Comments on ECJ C-247/21: AG Opinion – Simplification for intra-Community triangular transactions works only if the invoice is correctly described 4 months ago
Austria Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination 5 months ago
Germany Triangular transactions despite existing registration in the country of destination 5 months ago
European Union Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions 6 months ago
European Union Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ 7 months ago