Zero Rating Cross-Border Supplies of Goods under EU VAT – Triangular Takeaway Transactions

In its judgments in Euro Tyre Holding and VSTR, the Court of Justice of the European Union (ECJ) dealt with the VAT aspects of triangular intra-Community takeaway transactions. In this article, the author argues that the ECJ’s solutions are not limited to scenarios in which the goods are transported by or on behalf of the intermediate party, and that the ECJ has actually introduced an element of uncertainty into the EU system for taxation of intra-Community supplies of goods.