H&I 2009, 2.12:Preliminary question on the relief in intra-Community chain transactions. Hoge Raad (comments by Janssen)

H&I 2009, 2.12

Preliminary question on the relief in intra-Community chain transactions. Hoge Raad (comments by Janssen)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Preliminary question on the relief in intra-Community chain transactions. Hoge Raad (comments by Janssen)

Samenvatting

On Friday, 14 November 2008, the Dutch Supreme Court referred a question to the ECJ with regard to deductibility of VAT due in respect of intra-Community acquisitions. In this case, the taxpayer was the middle party (party B) in a simplified triangulation (ABC transaction) supply of goods. Applying the simplified regulations, the Dutch taxpayer purchased the goods using its Dutch VAT identification number, although the goods were transported directly from one EU Member State to the customers of the Dutch taxpayer in another EU ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.