- Chain transactions involve the sale of goods with more than two entities involved, where goods are transported directly from the first to the last entity in the chain.
- It is important to determine who the transport organizer is in order to determine which transaction in the chain constitutes an intra-community supply or export of goods.
- The transport organizer is the entity that arranges the transport of goods in the chain.
- The determination of the transport organizer is crucial in identifying the taxable transaction in the chain.
- The definition of the transport organizer can be found in dictionaries, European sources, tax authorities’ interpretations, and administrative court rulings.
Source: zrozumvat.pl
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.
