The European General Court (EGC) Feb. 25 issued a preliminary ruling for Case No. T-638/24, on VAT rules for intra-Community acquisitions and supplies. The taxpayer, an Austrian company, purchased goods from Austrian suppliers using its Austrian VAT identification number and then shipped them to other EU countries. The Austrian tax authorities found the transactions taxable in Austria because the taxpayer failed to prove that VAT was applied in the destination countries, despite suppliers incorrectly charging VAT on the invoices. Upon request for a preliminary ruling, the EGC held that EU Directive 2006/112/EC on the common system of VAT, and the ...