As a VAT service provider, Dong Yang Electronics, Poland, should have investigated the contractual relationships between LG Polska and LG Korea to determine which of the two should have received the invoice? The Italian tax specialist Giorgio Beretta notes that the European Court of Justice in the Dong Yang case recognizes the adverse effect of information asymmetry for a service provider when the customers belong to one group.
Source: taxlive.nl and Giorgio Beretta’s commentary in H&I
For more posts about this case, please see THIS. We also have a POST about this case, where we try to track all publications about the case.
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
