What is false triangulation?
Normally triangulation is a term used in cases that involve the supply of the same goods between three different member states. If one of the three countries involved in the transaction is not an EU member state, then the simplification procedure cannot be applied.
In such cases, one has to check the relation in which the transport of the goods takes place in order to determine in which member state do the persons involved in the transaction have to register.
See also full article about triangulation