62021CJ0247_SUM
Case C‑247/21
Luxury Trust Automobil GmbH
v
Finanzamt Österreich
(Request for a preliminary ruling from the Verwaltungsgerichtshof)
Judgment of the Court (Eighth Chamber) of 8 December 2022
(Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice)
Harmonisation of fiscal legislation – Common system of value added tax – Supply of goods – Place of the intra-Community acquisitions of goods the subject of a subsequent supply – Reverse charge procedure – Triangular transaction – No mention of ‘Reverse charge’ in the invoice
(Council Directive 2006/112, Arts 42(a) and 197(1)(c))
(see paragraphs 53-56, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Invoicing – Content of the invoice – No mention of ‘Reverse charge’ in the invoice
(Council Directive 2006/112, Art 226(11a)
(see paragraphs 59-62, operative part 2)
See the text of the decision.