Comments on ECJ C-676/22: No VAT exemption for ICLs in case of uncertainty VAT status of recipient goods

The EU Court of Justice ruled that Czech tax authorities can deny a VAT exemption to B2 Energy if they fail to prove that they supply goods to a Polish customer who is a taxable person in Poland. The court found that B2 Energy did not provide sufficient evidence to demonstrate that the goods were supplied to a VAT-registered person in another Member State. The necessary information to verify the customer’s taxable status was also found to be lacking.

Source Taxlive

See also

• C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person

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