Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021

• The Luxury Trust Automobile GmbH case involves a company called LTA that purchased vehicles from a supplier in another EU Member State and intended to resell them to a company in the Czech Republic.
• The Austrian tax administration questioned the VAT exemption due to the absence of a mention of the transfer of the tax debt. LTA attempted to rectify the invoices but the administration objected.
• The European Court of Justice concluded that the absence of the mention made the transaction taxable in the Member State of the intermediary purchaser.

Source Eurotax

See also

• ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later
• Join the Linkedin Group on ECJ VAT Cases, click HERE
• Other ECJ Cases on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

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• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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