The intra-Community supply in an ABC transaction is not a simple VAT matter. With a recent ruling, the European Court of Justice is not making things any easier. The practice is confusing, because is party A’s ‘knowing’ still binding or is the actual power of decision from now on the leading factor?
Source Taxlive
See also
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)
- C-21/16 (Euro Tyre) – Exemption for intra-EU supplies is granted if customer is neither registered in the VIES nor subject to a tax regime for intra-Community acquisitions
- C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed
