Archivo para enero 2026

The judgment of the CJEU of 13 November 2025, in case C-639/24, FLO VENEER, constitutes a decision of particular relevance in relation to the VAT  exemption applicable to intra-Community supplies of goods. In particular, it clarifies the scope of Article 45a of the VAT Implementing Regulation and rejects excessively formalistic administrative interpretations that make the…

The judgment of the General Court in case T-646/24 addresses a classic issue of VAT on intra-Community transactions, namely the application of the triangular transactions regime in supply chains that are more complex than the standard “ABC” scheme. In particular, the case concerns a chain involving four parties. In the case at hand, a company…