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…...

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...