VATupdate

Share this post on

Comments on ECJ C-676/22: VAT exemption for IC supplies of goods: proof of supply to the recipient

  • 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



 

Sponsors:

VAT news

Advertisements:

  • vatcomsult