Tag - Triangulation

Netherlands

End of year tips 2022

22 December 2022

European Union

Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described

21 December 2022

European Union

ECJ on invoice correction in case of “unsuccessful” triangulations

20 December 2022

European Union

Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations

20 December 2022

European Union

Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme

20 December 2022

European Union

Comments on ECJ C-247/21: Triangulation – incorrect invoice and retrospective correction – taxpayer loss

15 December 2022

Netherlands

Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)

14 December 2022

European Union

Comments on ECJ C-247/21: Failed triangular transaction cannot be corrected afterwards

12 December 2022

European Union

Comments on ECJ C-247/21: End customer not liable to pay VAT in the case of a triangular transaction

12 December 2022

European Union

Comments on ECJ C-247/21: Mandatory Invoice requirements for triangulation which can not be corrected later

11 December 2022

European Union

Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices

09 December 2022

European Union

Comments on ECJ C-247/21: Be careful with invoices for Triangulation

09 December 2022

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

08 December 2022

European Union

Comments on ECJ C-247/21: AG Opinion – Simplification for intra-Community triangular transactions works only if the invoice is correctly described

17 November 2022

Austria

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

27 October 2022

Germany

Triangular transactions despite existing registration in the country of destination

27 October 2022

European Union

Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions

28 September 2022

European Union

Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ

22 August 2022

European Union

Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure

12 August 2022

European Union

Comments on C-247/21 – AG opinion – No simplified ABC Scheme if the statement ‘VAT Reversed’ is missing on the invoice

12 August 2022

European Union

Comments on ECJ C-696/20: Taxation of intra-Community acquisitions

10 August 2022

European Union

Comments on C-247/21 (Luxury Trust Automobil GmbH) – AG Opinion – Intra-Community Transactions – Invoice reference to a reverse charge for triangulation

08 August 2022

European Union

Comments on ECJ C-247/21: ECJ AG on invoice requirements for simplified ABC scheme

31 July 2022

European Union

Comments on ECJ C-696/20: Looming VAT liabilities for chain transactions?

29 July 2022

European Union

Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure

26 July 2022

European Union

Comments on ECJ C-247/21 – Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

22 July 2022

European Union

Comments on ECJ C-247/21: Intermediate supplier’s invoices did not contain any reference to the transfer of its tax liability to the end customer

20 July 2022

European Union

Comments on ECJ C-247/21: Can wrong invoice references when making use of simplified triangulation lead to VAT liabilities? New EU VAT case!

15 July 2022

European Union

Comments on ECJ C-247/21: Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

15 July 2022

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

14 July 2022

European Union

Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability

14 July 2022

European Union

Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions

12 July 2022

European Union

Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions!

08 July 2022

Tag - Triangulation

End of year tips 2022

Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described

ECJ on invoice correction in case of “unsuccessful” triangulations

Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations

Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme

Comments on ECJ C-247/21: Triangulation – incorrect invoice and retrospective correction – taxpayer loss

Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)

Comments on ECJ C-247/21: Failed triangular transaction cannot be corrected afterwards

Comments on ECJ C-247/21: End customer not liable to pay VAT in the case of a triangular transaction

Comments on ECJ C-247/21: Mandatory Invoice requirements for triangulation which can not be corrected later

Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices

Comments on ECJ C-247/21: Be careful with invoices for Triangulation

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

Comments on ECJ C-247/21: AG Opinion – Simplification for intra-Community triangular transactions works only if the invoice is correctly described

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

Triangular transactions despite existing registration in the country of destination

Comments on ECJ C-696/20: ECJ against double VAT-taxation in case of goods acquisitions

Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ

Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure

Comments on C-247/21 – AG opinion – No simplified ABC Scheme if the statement ‘VAT Reversed’ is missing on the invoice

Comments on ECJ C-696/20: Taxation of intra-Community acquisitions

Comments on C-247/21 (Luxury Trust Automobil GmbH) – AG Opinion – Intra-Community Transactions – Invoice reference to a reverse charge for triangulation

Comments on ECJ C-247/21: ECJ AG on invoice requirements for simplified ABC scheme

Comments on ECJ C-696/20: Looming VAT liabilities for chain transactions?

Comments on ECJ C-696/20: Safety-net acquisition tax applies for using VAT-ID from country of departure

Comments on ECJ C-247/21 – Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

Comments on ECJ C-247/21: Intermediate supplier’s invoices did not contain any reference to the transfer of its tax liability to the end customer

Comments on ECJ C-247/21: Can wrong invoice references when making use of simplified triangulation lead to VAT liabilities? New EU VAT case!

Comments on ECJ C-247/21: Intra-Community triangular transaction – Reference to a reverse charge in the invoice as a requirement

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

Comments on ECJ C-696/20: B: fallback provisions do not double VAT liability

Comments on ECJ C-696/20: ECJ rules on applicability of VAT in chain transactions

Comments on ECJ : May intra-community supplies/acquisitions be taxed with domestic VAT? New EU case dealing with chain transactions!

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