- The EU judges ruled on the legislation prior to the new directive 2018/1910/EU
- If a supplier has transferred goods with transport to another EU member state, the operation is not VAT exempt if the recipient is not proven to be a taxable person in that country
- The Court of Justice of the EU made a ruling on a case involving a Czech company that made intra-community transfers of goods to Poland
- The company failed to provide proof of the necessary conditions to benefit from VAT exemption
- The directive 2006/112/EC classified intra-community operations as VAT exempt if goods were shipped or transported within the EU to a different member state than the starting point of the shipment or transport.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
