- Decision date: 26.06.2024
- Court: Administrative Court
- Case number: Ro 2022/15/0002
- Legal principle: Article 33(2) of the MwStSystRL
- Summary: Location of delivery determined by Article 33(1) of MwStSystRL, even if goods sent from third country and imported by supplier in different EU member state
- European Case Law Identifier: ECLI:AT:VWGH:2024:RO2022150002.J04
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.