Comments on ECJ C-696/20: Criterion on certain disputes arising from supply chain transactions

On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. v. Dyrektor Izby Skarbowej w W.). The case relates to a supply chain involving the movement of goods from Poland to a different member state, in which three parties were involved. The parties incorrectly classified the first supply in the chain as a domestic supply, when it should have been classified as an intra-community supply (ICS) because the transport was assigned to the first supply.

Source Baker & McKenzie

See also ECJ C-696/20 (Dyrektor Izby Skarbowej w W.) – Judgment – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods

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