Die umsatzsteuerrechtliche Behandlung von Reihengeschäften

In cross-border trade chains the transport routes are often shortened to save costs and time. For purposes of VAT in such a chain transaction the single transport has to be linked to one of the taxable supplies. As a result, the exempted intra-community supply/the exempted export supply can be determined. This issue is discussed in the relevant academic literature and practice. The discussion has led to unclear high court judgements and numerous diverging views in the literature. Referring to the decisions of the European Court of Justice in the cases Euro Tyre and VSTR, a concept of linking the transport is developed, which would need to be implemented by the EU member states.