General Court 25 February 2026, Case T-638/24, Finanzamt Österreich (Intra-Community acquisition and supply – double taxation): Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – Finanzamt Österreich v D GmbH (Reference for a preliminary ruling – Taxation – Common system of VAT – Place of intra-Community acquisitions of goods – Articles 40 and 41 of Directive 2006/112/EC – VAT liability – Article 203 of Directive 2006/112 – Principle of fiscal neutrality – Principle of proportionality – Intra-Community acquisitions made under a VAT identification number issued by the Member State of origin of the goods – VAT incorrectly entered on the invoices for the corresponding intra-Community supplies)

Also known as