Alternative: D orders the parcel transport in Poland
himself
If the actor who orders the transport in the chain business is
in the middle of the chain, i.e. a taxpayer who
acts both as an acquirer and as a seller in the chain transaction,
both Hungarian VAT law and German VAT law and the Community VAT
Directive assume that he ordered the transport as a buyer
(customer), but this presumption can be
refuted by the parties.
The definition of the buyer or seller quality
is very important, because if the middleman orders the transport as
buyer, the first transaction between the Polish supplier and D is
considered an active delivery. If he orders the transport as a
seller, the final transaction between D and the end consumer
becomes the active delivery. That is, in the case of an
international chain transaction, the place of performance
of the active delivery transaction is different when the
middleman orders the carriage as the seller and different when he
orders the
