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Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

As the facts of the case, Polish taxpayers participated in the chain transaction. The Polish taxpayer sold the goods to a second Polish taxpayer, who then sold the goods to an entity in another European Union country, and they were shipped directly from the first to the last entity in the chain. The second highest taxpayer considered that the first supply was a domestic one and therefore deducted the input VAT from the invoice issued by the first supplier.

Source Deloitte

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

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