Germany: Intra-Community chain/triangle transactions | KPMG | GLOBAL

Germany: Intra-Community chain/triangle transactions

Germany: Intra-Community chain/triangle transactions

Questions put to the Court of Justice of the European Union (CJEU) for preliminary rulings concern intra-Community chain transactions from Germany to Austria (case C-628/16 – Kreuzmayr) and from Germany to the Czech Republic (case C-580/16 – Hans Bühler KG). In both cases, the company in the middle of the chain used an Austrian value added tax (VAT) identification number.

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  • In the first case, the question is which supplies involved can be the “moved” (zero-rated intra-Community) supply of goods. 
  • In the second case, the question is whether the special regulations for intra-Community triangular transactions apply even if the company in the middle of the chain is domiciled in that EU Member State from which the goods are dispatched (Germany) but uses the VAT identification number of another member state (Austria). 

In addition, the CJEU has been asked whether only an EC sales list, timely submitted, determines application of the special triangular regulations, and thus exemption from taxation of the intra-Community acquisitions.  

 

Read an April 2017 report [PDF 236 KB] prepared by the KPMG member firm in Germany

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