In VAT practice, a well-known risk persists: Member States interpret the conditions for the simplification of triangular transactions differently. Some only apply the rule if exactly three parties are involved. The German tax administration is more flexible: more than three parties may participate – but the simplification applies only to the last three taxable persons in the chain (sec. 25b para. 2 of the German Administrative VAT Guidelines). Neither restriction can be found in the wording of the EU VAT Directive. Are these limitations even permissible? The General Court makes it clear in its recent judgment of 3 December 2025 (T‑646/24): No.

For years, social comparability in the provision of services has been a contentious issue with the tax authorities when it comes to the question of VAT exemption for private clinics. In one of its final rulings, the now dissolved XIth Senate of the Federal Fiscal Court (Case No.: XI R 36/23) addresses various individual aspects of this criterion. Although the decision was unfavourable for the clinic involved, the judgment nevertheless offers positive aspects for private clinics seeking VAT exemption.

Der EuGH hat am 30.10.2025 zwei Entscheidungen zum Transaktionswert von Waren bei der Einfuhr in das Zollgebiet der Union gefällt (Rs. C-500/24 – Massimo Dutti und Rs. C-348/24 – Logista). Die Entscheidungen behandeln zwei sehr ähnliche Fälle, kommen aber zu unterschiedlichen Ergebnissen. Im Mittelpunkt steht die Frage, welcher Verkauf der maßgebliche für die Bestimmung des Transaktionswertes ist.