The Austrian Fiscal Court (BFG) has submitted questions to the EUCJ regarding the allocation of the intra-Community supply within a two tier chain transaction…
The Austrian Fiscal Court (BFG) has submitted questions to the EUCJ regarding the allocation of the intra-Community supply within a two tier chain transaction (C-628/16, legal case Kreuzmayr). In particular, the Fiscal Court would like to know whether the allocation of the intra-Community supply depends on the fact that the second supplier provides information regarding the resale to the first supplier.
In a further submission (C-580/16, legal case Bühler), the Fiscal Court addressed the ECJ regarding the formal requirements for the application of the simplification of intra-Community triangulation. On the one hand, the question is whether the simplification is applicable if the second supplier is established in the same Member State as the first supplier but the second supplier uses a VAT-ID of another Member State. On the other hand, the question is whether the submission of the recapitulative statement is required in order to apply the simplification rule.
In its judgment of 11 January 2017, the Fiscal Court (case no. RV / 7101049/2010) ruled that the separately stated VAT amount is not a minimum requirement for an invoice. The decision may be of interest in cases involving retroactive invoice corrections where the VAT amount was not stated separately in the original invoice. Furthermore, the Fiscal Court has ruled that, even in the absence of one of the minimum requirements, input VAT may be deducted if the material requirements of the input VAT deduction are met. For this reason, the proof of payment may be an important indicator.
Küffner Maunz Langer Zugmaier