Comments on ECJ C-676/22: Czech Tax Authority Refusal to Exempt B2 Energy from VAT for Alleged Intra-Community Supplies to Poland

This case concerns the refusal of the Czech tax authority to exempt B2 Energy from VAT for alleged intra-community supplies of goods to Poland, on the grounds that B2 Energy failed to demonstrate compliance with the conditions for this exemption. B2 Energy delivered rapeseed oil to Poland, but the goods were not delivered to the recipients indicated in the tax documents, but to other recipients in that member state, some of whom confirmed receipt by stamping and signing the international consignment notes. The tax authority argued that based on the documents provided, B2 Energy had not demonstrated compliance with the conditions for VAT exemption. The Court of Justice held that under Article 138(1) of the VAT Directive, the VAT exemption must be denied to a supplier established in one member state who has supplied goods in another member state, if the supplier has not proven that the goods were delivered to a recipient registered for VAT purposes in that other member state and the necessary information is lacking to verify if that recipient was a taxable person.

Source BTW jurisprudentie