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.