- On 29 February 2024, the European Court of Justice ruled in the case B2 Energy (C-676/22).
- The case involved a Czech company transporting rapeseed oil to another EU member state without providing clear proof of the recipient.
- The Czech tax authorities denied VAT exemption, but the ECJ stated that if the buyer’s identity is not certain, the exemption conditions can still be met if the buyer is a VAT taxable person.
- However, the outcome could have been different after the introduction of the VAT quick fixes on 1st January 2020, which added additional conditions for the buyer.
Source EY
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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