Chain Transactions, the Temporal Criterion and Article 36a – Old Solutions to New Problems?

Journal
European Union
International VAT Monitor 2021 (Volume 32), No. 2
A new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the “temporal criterion” emerging from the ECJ case law.