- The judgment of the Court of Justice of the European Union in Case C-676/22 B2 Energy s.r.o. v Odvolací finanční ředitelství addresses the applicability of the ICS exemption when goods are delivered to a buyer different from the one indicated in the tax documents under the legal status in force until 31 December 2019.
- B2 Energy made deliveries of rapeseed oil from the Czech Republic to Poland, claiming the supplies as exempt from VAT. However, the tax authority disagreed, stating that the Company failed to prove that the goods were delivered to the specified recipients in the tax documents.
- The referring court sought clarification on whether the application of the ICS exemption can be challenged when the supplier cannot prove delivery to a specific consignee indicated in the tax documents but can provide evidence of the actual recipients’ identity as the owners of the goods.
- The Court clarified that the application of the ICS exemption should not be refused solely because the physical supply of goods was made to a recipient other than the one indicated in the tax documents. A taxpayer should not be required to prove the recipient’s taxable status if the facts clearly establish that the recipient had that status.
- The judgment is significant in the context of the legal situation before the implementation of the Quick Fixes package. Currently, the identification of the recipient of goods is necessary for the application of the ICS exemption, requiring the buyer’s VAT identification number to be provided by the buyer and indicated by the supplier in the recapitulative statement.
Source MDDP
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
