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V0996-14 ·8 April 2014 ·consulta-vinculante Medium impact
Tax

Exemption not applicable for triangular transactions if buyer is identified in origin state

A Dutch entity asks whether it can benefit from the intracommunity acquisition exemption for triangular transactions. The DGT responds that the exemption does not apply if the buyer is identified in the Member State from which goods are dispatched, although another exemption under the right to full refund may apply.

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2014-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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