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2016-1-14 · Vogtländische Straβen-,Tief- und Rohrleitungsbau Rodewisch (VSTR) v. Finanzamt Plauen – VAT Triangulation v. Drop Shipments Richard T. Ainsworth It is not every day that an American firm with no physical presence in the EU finds itself in the middle of an EU VAT controversy that significantly develops the law.

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VAT TRIANGULATION WITH US MIDDLEMAN VSTR, C-587/10 · PDF [stone-crushing] machines on to a ... fraud issue. What we do ... this analysis is inconsistent with the case-law referred to above [i.e., Euro Tyre and EMAG].

Flashback on ECJ Cases C-587/10 (VSTR)

2021-7-31 · In November 1998 a branch of VSTR established in Germany sold two stone‑crushing machines to Atlantic International Trading Co. (''Atlantic''), established in the United States. Atlantic had a subsidiary in Portugal but was …

Vogtländische Straβen-,Tief

2016-1-14 · VSTR - Facts of the case In November 1998 Atlantic International Trading Company (AIT), an American company established in New York, NY, purchased two stone-crushers from VSTR, a firm established in Germany. AIT quickly re-sold the stone-crushers to an end user established in Finland. The VSTR/AIT contract was "ex works," that is AIT was

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In November 1998 a branch of VSTR established in Germany sold two stone-crushing machines to Atlantic International Trading Co. (''Atlantic''), established in the United States. Atlantic had a subsidiary in Portugal but was not registered in any Member State of …

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2012-6-21 · 17. In November 1998 the latter company sold two stone-crushing machines to the US undertaking, Atlantic International Trading Co. (''Atlantic''). Atlantic had a subsidiary in Portugal but was not registered in any Member State of the European Union for VAT purposes. 18.

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Stone Crushing Machine Vstr - haus-ruehl-privatpension . 2020-7-3 Stone Crushing Machine Vstr. Stone crushing machine advantages the unique working principle of cone crusher enables it to be useful for primary crushing secondary crushing and final crushing as well. the main parts of the cone crusher are transmission device crushing cone bowl-shaped bearing frame and …

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Purchase stone crushing machines. from certified vendors only on Alibaba . Metals are a part of everyday life, from utensils to jewelry to construction material. Unless the raw material is processed properly, there are high chances that the final products might lack in …

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2012-9-27 · 14 In November 1998 a branch of VSTR established in Germany sold two stone‑crushing machines to Atlantic International Trading Co. (''Atlantic''), established in the United States. Atlantic had a subsidiary in Portugal but was not registered in any Member State of the European Union for VAT purposes.

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2020-7-3 · Stone Crushing Machine Vstr. Stone crushing machine advantages the unique working principle of cone crusher enables it to be useful for primary crushing secondary crushing and final crushing as well. the main parts of the cone crusher are transmission device crushing cone bowl-shaped bearing frame and hollow eccentric.

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CURIA

In November 1998 the latter company sold two stone-crushing machines to the US undertaking, Atlantic International Trading Co. (''Atlantic''). Atlantic had a subsidiary in Portugal but was not registered in any Member State of the European Union for VAT purposes. 18.

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VAT TRIANGULATION WITH A US MIDDLEMAN VSTR, C …

2016-1-14 · [stone-crushing] machines on to a company established in Finland and gave the seller the VAT identification number of the Finnish company. The branch [the expression used by ... When VSTR zero-rated the sale of stone-crushing machines to AIT as an intra-Community supply, the German national tax authority

CURIA

2012-6-21 · In November 1998 the latter company sold two stone-crushing machines to the US undertaking, Atlantic International Trading Co. (''Atlantic''). Atlantic had a subsidiary in Portugal but was not registered in any Member State of the European Union for VAT purposes. 18.

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Intra Community Supply in the VAT Directive

2018-11-17 · VSTR (DE) sold two stone-crushing machines to Atlantic (USA), which had a subsidiary in Portugal but was not registered in EU for VAT purposes. Atlantic provided VSTR a VAT number of Finnish company, which acquired the machines from Atlantis. Goods were transported by sea to Finland. Invoice was issued from VSTR to Atlantic, bearing Finnish VAT