The EU Court of Justice, in its judgment C-628/16 (Kreuzmayr GmbH Case), dated 21/2/2018, has considered that the sale of goods by a German Company (BP Marketing GmbH) to an Austrian Company (Bidi Ltd), which assumed the shipping of the goods from Germany to Austria, is considered to be a intracommunity delivery VAT exempt in Austria, regardless Bidi Ltd immediately had sold the goods to another Austrian Company (Kreuzmayr GmbH), which in fact assumed the shipping of the goods from Germany to Austria. The key for applying the VAT exemption is that this immediate sale was absolutely unknown by BP Marketing GmbH, otherwise such should be considered as domestic sale subject to the German VAT.

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