Chain Transactions in EU VAT — Article 36a, the Intermediary Operator and the 'Moving Supply'
EU chain transactions explained from the legal texts: Article 36a of the VAT Directive (in force since 1 January 2020), the three conditions, the intermediary operator, the default rule and the VAT-number exception, where the other supplies take place, a worked A→B→C→D example, the Italian Risposta 111/2026, the CJEU case law, the pending T-689/25 reference, and national rules in Germany, the Netherlands, France, Italy, Poland and Spain.
Triangulation in EU VAT — the Simplified Triangular Transaction (Articles 141, 197 and 42)
EU triangulation explained from the legal texts: the five conditions of Article 141 of the VAT Directive, the reverse charge on the final customer under Article 197, the Article 42 switch-off of the intermediary's acquisition, the 'Reverse charge' invoice mention, a worked Italy→Germany→France example, four-party chains, the Bühler, Luxury Trust, T-646/24 and T-773/25 judgments, the ViDA changes from 1 July 2030, and national rules in Germany, France, Spain, Italy, the Netherlands, Poland and Austria.