Source PWC Avocats
Unofficial translation
Proof of an intra-Community delivery: a DEB (declaration of exchange of goods) on dispatch accompanied by a certificate issued by the company receiving the of the goods are not sufficient to prove the LIC
In brief
Ruling on facts having taken place before the entry into force of the “Quick Fixes” measures (click HERE to the PwC Tax Alert on the “Quick fixes” measures), the Administrative Court of Appeal had to rule on the Court of Appeal had to rule on the quality of the evidence provided for an intra-Community delivery.
It recalled that the mere declaration of trade in goods accompanied by a certificate from the client company does not constitute evidence of the company does not constitute sufficient evidence to prove the reality of an intra-Community delivery (ICD).
In detail
The applicant company, which trades in seafood products throughout the European Union, was the subject of an accounting audit following which the administration of the European Union, was the subject of an accounting audit following which the administration the VAT exemption applicable to LICs destined for Poland (for sales of goods to a taxable person) was called into question, considering that the reality of the supplies was not reported. The judges of first instance confirmed the position of the administration which considered that the The judges of first instance confirmed the administration’s position, which considered that proof of transport was not provided for part of the flow of goods.
Recalling the provisions of Article 262 ter of the CGI, the Administrative Court of Appeal also rejected the application. Indeed, it noted that the company had only submitted declarations of trade in goods and a certificate from the company purchasing the goods. of the company purchasing the goods, which certified that it had come to acquire the goods in the applicant’s warehouses.
The Court found that the company had complied with its customs obligations, but that neither the DEBs nor the customer’s global certificate were sufficient to prove the reality of the operations. The company had also provided eleven consignment notes that the administration had been unable to reconcile with the
to the totality of the invoices.
The Court concludes that in the present case, none of the documents brought forward by the applicant, whether it be the photographs of the Polish billboard indicating the origin of the fish, nor the declarations of trade in the fish, nor the declarations of trade in goods containing the Polish company’s VAT number, are of such a nature, even in their even taken together, justify the intra-Community transfer and therefore the benefit of the VAT exemption.
In practice
This judgment illustrates the evidence admitted by the administration to justify the reality of an intra-Community supply, as it seeks to avoid supply, as the administration seeks to avoid VAT fraud schemes.
The Court relies on the evidence now covered by the new “Quick fixes” measures.
Read more about the case
Click HERE to consult the decision of the CAA of Douai of 3 December 2020, n°18DA01453, J. Trade
