On July 14, 2022 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Kokott in Case C-247/21, Luxury Trust Automobil GmbH (ECLI:EU:C:2022:588), was published. Other party in the proceedings was the Finanzamt Österreich.
This case gives the Court the opportunity to clarify and nuance its ‘substance over form’ case-law. In that context, it is possible that the telos of the respective provisions will have to be taken into account to a greater degree than before. The present case concerns a special case of an intra-Community chain transaction, the ‘intra-Community triangular transaction’. Such transactions have barely been the subject of decisions of the Court.
Source International Tax Plaza
See also ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation
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