- The European Court of Justice set strict requirements for the invoice note to be attached by the middle entrepreneur in a triangular transaction in the case “Luxury Trust Automobil”
- The Federal Fiscal Court also dealt with the substantive legal requirements in triangular transactions in its judgments
- The BFH confirmed the strict requirements for triangular transactions as established by the ECJ
Source: datenbank.nwb.de
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.
