In chain transactions, to link the supply of goods with transportation, it does not matter that the goods are transported under excise duty suspension regime. If the last entity in chain transports the goods with its own means of transport and the ownership of the goods is transferred in the first country, the acquisition of…...

If a taxpayer in a triangular transaction is registered in country A but uses country B number for the transaction, he may benefit from simplification. It is not important how many countries the taxpayer is registered in but which VAT numbers he uses for the transaction. In principle, sanctions cannot be imposed in respect of…...

Company A (Germany) sells goods to company B (Austria) and this company sells them to company C (Austria). C then comes to A and collects the goods from him. However, A is convinced that his delivery is intra-Community – based on B’s assurances. The first supply is a domestic supply in Germany (subject to German…...

In a chain of three traders, if the goods are bought by the middle trader and immediately sold to the final consignee and the transport of the goods takes place some time after the goods have been sorted and packaged, the first transaction cannot be regarded as intra-Community 'movable’…. This content is for Full Membership...