If VAT was originally paid by the seller and deducted by the buyer, but after 4 years it turned out that the transaction was exempt, it is up to the member state to determine the date on which the obligation to correct the input tax arises. Member States, however, must respect the principles of EU…...

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…...