Company B, established in the Netherlands, was also registered in Poland for VAT purposes. B has participated in chain transactions involving the same goods between at least three economic operators. The goods were shipped directly from the first economic operator in the chain, established in a Member State, to the last economic operator in the chain, established in another Member State. B acted as an intermediary between the supplier and the buyer. More specifically, B bought goods from the Polish company BOP stating its Polish VAT identification number. B regarded BOP’s supplies to it as domestic supplies and therefore applied the 23% VAT rate applicable to such supplies.
Source BTW jurisprudentie
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