argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - transactions

On 19 April 2018, in case C 580/16, the Court of Justice of the European Union stated that when a person is identified for value added tax purposes in more than one Member State, only the code with which he has performed intra-community acquisition is relevant. The reference for a preliminary ruling was made in the context of a dispute between a German company and the Austrian Finance Administration and related to the correct identification of the conditions necessary for the implementation of the simplification measures for VAT purposes as part of the "operations" triangular.