After physical borders were eliminated within the European Union, triangulation served as a major tool for the simplification of trade between European partners. However, the regime has had very different interpretations from tax authorities all over Europe and many Member States have tried to limit its use to situations where the middleman is not VAT registered in any of the other countries involved in the triangulation, even though that does not appear to be in line with the VAT Directive and the ECJ’s jurisprudence, especially the landmark Hans Bühler ECJ case.