The CJEU had to decide on the possibility of invoice corrections with retroactive effect (“ex tunc effect”) in cases of triangular transactions. In its recent ruling, the CJEU denied the retroactive effect of invoice corrections in case of triangular transactions. The CJEU ruling concerned an Austrian case. In its decision of 8 December 2022, Case […]
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In a decision of 8 December 2022, Case C-378/21, P GmbH, the CJEU ruled that no VAT liability based on the invoice exists if the recipients of the respective supplies are private individuals, i.e., in case of “B2C” supplies. Given that no VAT liability based on the invoice was triggered, it is also not necessary […]
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As mentioned in our (German) newsletter of 21 May 2021, the Austrian Supreme Administrative Court (VwGH) submitted the following questions to the Court of Justice of the European Union (CJEU) regarding invoicing by the acquirer to the recipient in a triangular transaction: Is tax liability transferred to the recipient even if no reference is made in […]
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