VAT Regime – Triangular Intra-Community Operations and Recent ECJ Case Law

This note discusses the VAT simplification measure, which is intended to reduce the administrative and compliance burden on traders and tax authorities with regard to registration and accounting, provided the three traders involved in the transaction are all VAT registrants in the European Union. In particular, the author comments on the ECJ decision in Firma Hans Bühler KG v. Finanzamt Graz-Stadt (Case C-580/16) and a recent proposal to amend the VAT Directive (2006/122).