Comments on ECJ C-696/20: “Double tax” cannot be imposed in the event of incorrect taxation of intra-Community acquisitions

The CJEU confirmed in its decision that incorrect classification of the intra-Community acquisition of goods should not result in double taxation of such acquisition. However, it should be remembered that the correct settlement of chain deliveries for VAT purposes requires an analysis of the facts of a given transaction each time.

Source Deloitte

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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