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 ECJ 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
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