Slovakia Simplified Tax Procedure for Triangular Trade in Three Different Member States of the EU 2 weeks ago
Netherlands Knowledge group position on the application of the simplified SPC regime in chain transactions 4 months ago
Netherlands Simplified Triangulation for VAT Also Applies with Fourth Party in Same Country as Third Party 4 months ago
Austria Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices 6 months ago
Germany Input tax adjustment according to § 17 UStG in three-party relationship as mass liability (BFH) 6 months ago
European Union Comments on ECJ C-247/21: Intra-community triangular operation: Luxury Trust Automobil GmbH ruling of the CJEU of 2021 8 months ago
Austria Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition 9 months ago
Poland Polish Tax Authorities allow triangulation in a chain transaction with more than 3 parties 9 months ago
Bulgaria No application of the call-off stock regime and the triangulation simplification at the same time 9 months ago
Netherlands Simplified Triangular Transaction Rule Brought in Line with EU Jurisprudence 10 months ago
Netherlands Change in the invoice requirement for triangular simplification and on small businesses regulation 10 months ago
Netherlands Dutch policy amended: intermediary obliged to state ‘reverse charge’ on invoice issued to final recipient to apply simplified triangulation 11 months ago
Netherlands Change statement on invoice party B when using triangular simplification in the Netherlands 11 months ago
Netherlands Triangulation – Amendment to the Decree on administrative obligations for VAT 11 months ago
Finland Update on deductibility of input VAT on certain intra-Community acquisitions of goods 11 months ago
Austria Federal Finance Court decision on VAT liability for intra-community transactions 12 months ago