Intra-Community Transfer of Goods with Uncertain Recipient: VAT Risk under Directive 2018/1910/EU

• 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 case involved a Czech company making intra-community transfers of goods to Poland
• The tax authority claimed there was no proof of the necessary conditions for VAT exemption
• The Court of Justice of the EU clarified the conditions for VAT exemption under directive 2006/112/EC before the changes made by directive 2018/1910/EU

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.