European Union Gazettes Preliminary Ruling on VAT Rules for Intra-Community Acquisitions, Supplies

The European Union Official Gazette Feb. 9 published the European General Court (EGC) preliminary ruling for Case No. T-646/24, on VAT rules for intra-Community acquisitions and supplies. A Slovenian company purchased goods from German suppliers using its Slovenian VAT registration number that were shipped directly to Danish companies. The Slovenian tax authorities considered the transactions taxable in Slovenia because the Danish recipients failed to declare or pay VAT, and the supply chain involved multiple operators across three Member States. Upon request for a preliminary ruling, the EGC held that Council Directive 2006/112/EC on the common system of VAT must be ...