Agenda of the ECJ VAT cases – 2 Decisions, 1 AG Opinion untill July 14, 2022

An Austrian referral regarding invoice requirements for triangulation and asking whether Article 42(a) of the VAT Directive, read in conjunction with Article 197(1)(c) (as amended by Council Directive 2010/45/EU), is to be interpreted as meaning that the person to whom the supply is made is to be designated as liable for payment of VAT if the invoice, which does not show the amount of VAT, states: ‘Exempt intra-Community triangular transaction’? This case concerns supplies of vehicles between the UK, Austria and the Czech Republic, with the vehicles moving directly from the UK to the Czech Republic. The Czech Customer was identified as a subject in missing trader fraud and the Austrian tax authorities challenged the supply due to a failure to record in the invoice, in accordance with Austrian domestic law, the appropriate reference to the transfer of the VAT liability to the end customer. The referral also asks whether an adjustment to the invoice can be made with retrospective effect?