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"
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- CJEU Rules Spain Cannot Restrict VAT Exemption for General Services to Independent Groups’ Members
- Overcoming VAT Number Validation Challenges: Ensuring Compliance, Data Integrity, and Audit Readiness for Tax Teams
- EU Initiates Legal Action Against States Over Failure to Implement DAC8 and DAC9 Tax Directives
- EU to Impose 3 Euro Duty Per Item on Low-Value Non-EU Parcels from July 2026
