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

On 7 July 2022, the Court of Justice of the European Union (CJEU) published its judgement in the Case B against Dyrektor Izby Skarbowej w W (C-696/20).

Background

The case dealt with a polish referral asking whether the so-called “safety net” provision laid down by article 41 of the EU VAT Directive applies to chain transactions in the context where an intermediate trader (party B) was charged with domestic VAT for transactions which were classified as intra-Community sales.

Source VATconsult

See also 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

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