When operators trade internationally, they may move goods from one EU Member State to another. Such a movement may result in a deemed intra-Community supply in the EU Member State of departure and a deemed intra-Community acquisition in the EU Member State of destination. This situation occurred in the CHEP Equipment Pooling case, where the European Court of Justice (ECJ) ruled (C-242/19) that the transfer of goods in that case did not qualify as an intra-Community supply and that a refund of VAT cannot be refused because the taxable person is not identified for VAT purposes in the EU Member State where a refund was requested.
Source: BDO
