- The European Court of Justice ruled on the conditions for exemption from VAT when goods are delivered to another member state
- A Czech company delivered goods to another member state, but the goods were not delivered to the persons listed in the tax documents, but to other recipients in the delivery member state
- The dispute was whether the supplier in this case is entitled to VAT exemption when delivering goods to another member state
- The Court stated that the supplier must prove that the goods were delivered to a recipient who is liable for tax in the other member state
- The Court’s decision builds on a previous case and opens up new considerations for recipients in the position of the buyer in terms of tax liability.
Source: pkfapogeo.cz
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.
