Intra-EU dodání i pořízení zboží může být zdaněno současně v jednom státě

An Austrian company purchasing goods from Austrian suppliers between 2011 and 2015, which the suppliers transported to other member states at the request of the buyer. The Court of Justice of the EU (CJEU) in its ruling T-638/24 decided that the buyer was not entitled to deduct VAT because the supplier incorrectly applied tax to a supply that was exempt from tax. At the same time, the recipient was required to apply Austrian VAT on the acquisition of goods from another member state because they used their Austrian VAT number for the purchase. As a result of the paradoxical situation where both the supply of goods to another member state and the acquisition of goods from another member state were taxed in the same member state of dispatch, double taxation occurred. The recipient paid VAT twice without being entitled to deduct it.

The ruling reminds us that when trading goods within the EU, it is necessary to proceed with caution, as incorrect assessment of the situation or inappropriate use of the VAT number can significantly affect the tax burden.

We will address the case in more detail in our Tax and Legal News. We will examine how legislation has changed in the meantime and how a similar case would be handled in the Czech Republic.

Author:

Stanislav Kryl