This case gives the Court the opportunity to clarify and nuance its ‘substance over form’ case-law. In that context, it is possible that the telos of the respective provisions will have to be taken into account to a greater degree than before. The present case concerns a special case of an intra-Community chain transaction, the ‘intra-Community triangular transaction’. Such transactions have barely been the subject of decisions of the Court.
Source International Tax Plaza
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ & General Court VAT Cases decided in 2026
- EU Tax Symposium 2026 (March 16-17)
- Agenda of the ECJ/General Court VAT cases – 7 Judgments, 1 AG Opinion and 1 Hearing till March 12, 2026
- General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing
- General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration
