- The case involved a German GmbH purchasing goods from an Italian company and reselling them to a Slovakian company
- The issue arose when the German company did not properly indicate an intra-community triangular transaction on their invoices
- The tax authorities disallowed the input tax deduction for the German company, leading to a dispute
- The tax court ruled that corrections to invoices cannot be made retroactively to rectify errors in intra-community triangular transactions
- The German company was held liable for the VAT on the transactions due to the lack of proper documentation and notification of the triangular transactions
Source: awb-international.com
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.
