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.