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Administrative Court Decision: Location of Delivery under Article 33(2) MwStSystRL (Case Ro 2022/15/0002)

  • Decision date: 26.06.2024
  • Court: Administrative Court
  • Case number: Ro 2022/15/0002
  • Legal principle: Article 33(2) of the MwStSystRL
  • Summary: Location of delivery determined by Article 33(1) of MwStSystRL, even if goods sent from third country and imported by supplier in different EU member state
  • European Case Law Identifier: ECLI:AT:VWGH:2024:RO2022150002.J04

Source: ris.bka.gv.at

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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