Relevant article in the EU VAT Directive
Supply of goods – Place of goods with transport
Article 32
Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
ECJ Cases – Decided
- C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies
- C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies
- 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
- C-628/16 (Kreuzmayr ) – Chain supplies; Which supply is zero-rated?
Other ECJ Cases related to ”Chain supplies” not dealing with art.32
