Tag - Triangulation

European Union

Comments on ECJ C-247/21: Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

15 July 2022

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

14 July 2022

European Union

Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability

14 July 2022

European Union

Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions

12 July 2022

European Union

Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions!

08 July 2022

European Union

Comments on ECJ C-696/20: ECJ on the side of taxpayers settling chain transactions

08 July 2022

European Union Poland

ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

07 July 2022

European Union

EU VAT triangulation simplification

30 May 2022

Austria

LeitnerLeitner VAT newsletter January 2022

25 May 2022

European Union

Comments on ECJ C-696/20: Acquisition already taxed due to incorrect designation in chain transaction

10 May 2022

European Union

Comments on C-696/20: AG Opinion – VAT implication on a non-exempt intra-community supply classified incorrectly as a domestic transaction

26 April 2022

European Union Poland

ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction

07 April 2022

European Union

Dropshipping & VAT 2022: examples, special regulations, and exceptions

28 March 2022

United Kingdom

After Brexit: Triangulation & Call Off Stock

25 March 2022

Austria

Triangular transaction despite registration of intermediary in Member State of destination

24 March 2022

European Union

Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’)

23 March 2022

Austria

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

17 February 2022

European Union

EU VAT triangulation – automating determination

17 February 2022

European Union

Main articles in the EU VAT Directive related to chain- and triangular transactions

30 December 2021

Sweden

Clarification: New examples of chain transactions within the EU

30 October 2021

European Union

Invoice requirements for triangular transactions could be clarified by CJEU ruling

16 August 2021

European Union

Chain Transactions: How to treat them from a VAT Perspective

13 August 2021

European Union

ECJ C-247/21 (Luxury Trust Automobil) – Questions – Invoice requirements for triangulation

08 June 2021

United Kingdom

UK loses B2B triangulation VAT simplification with Brexit

02 April 2021

United Kingdom

UK loses B2B triangulation VAT simplification with Brexit

05 March 2021

Poland

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

13 February 2021

European Union Lithuania

Flashback on ECJ cases C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed

06 January 2021

Italy

Ruling 632 on Triangulation

30 December 2020

Poland

Ruling – How to tax VAT on chain deliveries from Poland to Asia?

31 August 2020

Greece

Amendements of the VAT triangulation simplification

05 August 2020

Greece

Triangulation: Amendment of the intra-community acquisition of goods provisions

02 August 2020

Poland

Chain transactions in VAT – new rules, old risk

23 June 2020

Germany

Allocation of transport in supply chains

28 May 2020

Tag - Triangulation

Comments on ECJ C-247/21: Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability

Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions

Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions!

Comments on ECJ C-696/20: ECJ on the side of taxpayers settling chain transactions

ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

EU VAT triangulation simplification

LeitnerLeitner VAT newsletter January 2022

Comments on ECJ C-696/20: Acquisition already taxed due to incorrect designation in chain transaction

Comments on C-696/20: AG Opinion – VAT implication on a non-exempt intra-community supply classified incorrectly as a domestic transaction

ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – AG Opinion – Acquisition already taxed due to incorrect designation in chain transaction

Dropshipping & VAT 2022: examples, special regulations, and exceptions

After Brexit: Triangulation & Call Off Stock

Triangular transaction despite registration of intermediary in Member State of destination

Explanatory notes on changes in VAT at EU level in terms of inventory arrangements available to a specific acquirer (‘call-off’), chain transactions and the exemption of intra-Community deliveries of goods (‘Provisional Solutions 2020’)

Triangulation: also if the middle trader is VAT registered (but not resident) in the country of destination, but uses the VAT number of another Member State

EU VAT triangulation – automating determination

Main articles in the EU VAT Directive related to chain- and triangular transactions

Clarification: New examples of chain transactions within the EU

Invoice requirements for triangular transactions could be clarified by CJEU ruling

Chain Transactions: How to treat them from a VAT Perspective

ECJ C-247/21 (Luxury Trust Automobil) – Questions – Invoice requirements for triangulation

UK loses B2B triangulation VAT simplification with Brexit

UK loses B2B triangulation VAT simplification with Brexit

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

Flashback on ECJ cases C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed

Ruling 632 on Triangulation

Ruling – How to tax VAT on chain deliveries from Poland to Asia?

Amendements of the VAT triangulation simplification

Triangulation: Amendment of the intra-community acquisition of goods provisions

Chain transactions in VAT – new rules, old risk

Allocation of transport in supply chains

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