Comments on ECJ C-247/21 – Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

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

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