Article 41 of the VAT Directive is an obstacle to the regulations of a Member State, when the intra-Community acquisition of goods, which is considered to be made in the territory of that Member State, results from the intra-Community supply of goods, stated the CJEU in its judgment of 7 July this year. The judgment is of great importance for chain transactions. Taxpayers incorrectly identifying transactions in the supply chain were punished by the Polish tax authorities with double taxation.
Source prawo.pl
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Control Is Becoming Real-Time
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- EPRS Report: Targeting VAT Fraud: How the Reverse Charge Mechanism Protects EU Revenues
- ECJ & General Court VAT Cases decided in 2026
- Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession
