Update: ‘Failed’ triangular transactions – Opinion of Advocate General Kokott on the preliminary ruling request by the VwGH regarding invoice details and invoice correction in a triangular transaction

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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