Comments on C-247/21 (Luxury Trust Automobil GmbH) – EU: what do you need to know about triangulation

The CJEU Judgement on “Luxury Trust Automobil GmbH” (C-247/21) analysis the importance of following strictly invoice requirements in a triangulation supply and more specifically of the “reverse charge” statement on the second invoice in a triangulation.

Source Mihaela Merz