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

The Court of Justice of the European Union (CJEU) published the opinion of Advocate General Emiliou on Case C-696/20, B. against Dyrektor Izby Skarbowej w W. The case is significant because it shows the potential VAT issues that an efficient supply chain could bring.   

Source GVC

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