Tag - Triangulation

United States

Navigating Sales Tax in Drop Shipments: Simple Yet Complex Nexus Considerations

2 days ago

Germany

BFH Confirms Strict Requirements for Triangular Transactions: Analysis of Recent EU and National Judgments

2 days ago

European Union

VAT: Community triangular operations

1 month ago

Netherlands

State Secretary endorses broader application of simplified A-B-C scheme

1 month ago

European Union

General Insights into Chain Transactions in the EU VAT Framework

1 month ago

Germany

No Retroactive Correction of Invoices for Missing Reference to Intracommunity Triangular Transactions

1 month ago

Germany

No retroactive invoice correction without indication of triangular transaction – BFH ruling XI R 35/22

1 month ago

Germany

Retroactive Invoice Correction for Missing Intracommunity Triangular Transaction Note

1 month ago

European Union

General Insights into Chain Transactions in the EU VAT Framework

2 months ago

Poland

Understanding the Role of Transport Organizer in Chain Transactions: VAT Implications and Legal Considerations

2 months ago

Czech Republic

VAT Application in Triangular Trade: Simplified Procedure and Burden of Proof Clarified

2 months ago

European Union

Evolution of EU VAT: Transition from Triangular to Quadrangular Operations in European Union

3 months ago

Italy

Italian Supreme Court Clarifies VAT Exemption Rules for Triangular Export Transactions

3 months ago

Slovakia

Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU

4 months ago

European Union

Challenges of Triangular Operations in the EU: A Puzzle

5 months ago

Poland

Chain transactions in VAT: What to remember when settling them?

7 months ago

Netherlands

4 party triangulation permissible in the Netherlands

8 months ago

Netherlands

Knowledge group position on the application of the simplified SPC regime in chain transactions

8 months ago

Germany

Business Case: Triangular transaction with 4 entrepreneurs

8 months ago

Netherlands

Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party

8 months ago

Hungary

Information Booklets on EU Intra-Community VAT Rules

10 months ago

Austria

VAT Treatment of Sequential Transactions in Cross-Border Trade

10 months ago

Austria

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

10 months ago

Germany

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

10 months ago

European Union

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

16 November 2023

European Union

VAT triangulation regime: what does it mean?

14 November 2023

Austria

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

03 November 2023

Poland

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

17 October 2023

Bulgaria

No application of the call-off stock regime and the triangulation simplification at the same time

13 October 2023

Austria

5 Major Developments in Austria

30 September 2023

Netherlands

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

27 September 2023

Austria

No triangular transaction if the UID number is invalid

25 September 2023

Romania

Bad debts (relief for underpaid sales invoices), Triangulation

14 September 2023

Tag - Triangulation

Navigating Sales Tax in Drop Shipments: Simple Yet Complex Nexus Considerations

BFH Confirms Strict Requirements for Triangular Transactions: Analysis of Recent EU and National Judgments

VAT: Community triangular operations

State Secretary endorses broader application of simplified A-B-C scheme

General Insights into Chain Transactions in the EU VAT Framework

No Retroactive Correction of Invoices for Missing Reference to Intracommunity Triangular Transactions

No retroactive invoice correction without indication of triangular transaction – BFH ruling XI R 35/22

Retroactive Invoice Correction for Missing Intracommunity Triangular Transaction Note

General Insights into Chain Transactions in the EU VAT Framework

Understanding the Role of Transport Organizer in Chain Transactions: VAT Implications and Legal Considerations

VAT Application in Triangular Trade: Simplified Procedure and Burden of Proof Clarified

Evolution of EU VAT: Transition from Triangular to Quadrangular Operations in European Union

Italian Supreme Court Clarifies VAT Exemption Rules for Triangular Export Transactions

Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU

Challenges of Triangular Operations in the EU: A Puzzle

Chain transactions in VAT: What to remember when settling them?

4 party triangulation permissible in the Netherlands

Knowledge group position on the application of the simplified SPC regime in chain transactions

Business Case: Triangular transaction with 4 entrepreneurs

Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party

Information Booklets on EU Intra-Community VAT Rules

VAT Treatment of Sequential Transactions in Cross-Border Trade

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH)

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

VAT triangulation regime: what does it mean?

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties

No application of the call-off stock regime and the triangulation simplification at the same time

5 Major Developments in Austria

Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence

No triangular transaction if the UID number is invalid

Bad debts (relief for underpaid sales invoices), Triangulation

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