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The EU General Court’s judgment in case T-646/24, delivered on 3 December 2025, clarified the application of the VAT simplification regime for triangular transactions within complex intra-EU supply chains. The case addressed whether this simplification, typically applicable to three parties (the ABC scheme), could also apply to chains involving four operators (a “quadrangular transaction”).
In the setup stage, enterprises need cash to invest in the assets (physical, intellectual) and human capital that will eventually generate the profits of the enterprise. Without a well-planned cash strategy that establishes how the business is to be funded and provides for contingencies, few enterprises manage to make it past the first year.
