Article in the EU VAT Directive 2006/112/EC
Article 138
1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, for another taxable person, or for a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods began.
2. In addition to the supply of goods referred to in paragraph 1, Member States shall exempt the following transactions:
- (a) the supply of new means of transport, dispatched or transported to the customer at a destination outside their respective territory but within the Community, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or for any other non-taxable person;
- (b) the supply of products subject to excise duty, dispatched or transported to a destination outside their respective territory but within the Community, to the customer, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods other
than products subject to excise duty are not subject to VAT pursuant to Article 3(1), where those products have been dispatched or transported in accordance with Article 7(4) and (5) or Article 16 of Directive 92/12/EEC - (c) the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a)>and (b) if it had been made on behalf of another taxable person.
ECJ Cases Decided
- C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies
- C-409/04 (Teleos and others) – Exemption for intra-EU supplies can be applied in case of good faith
- C-146/05 (Collée) – Exemption for an intra-EU supply of goods may not be refused if it has taken place and proof of such a supply has not been provided in time
- C-184/05 (Twoh International) – No obligation to request information from the authorities of the Member State of the buyer
- C-84/09 (X) – Classification of a transaction as an EU supply or acquisition cannot depend on the observance of a period within which the transport of the goods in question must begin or end
- C-285/09 (R.) – No VAT Exemption for intra-EU supplies of goods if identity of the buyer is unknown
- C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies
- C-587/10 (VSTR) – VAT identification number not always required the exemption of an Intra-EU supply of goods
- C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods
- C-492/13 (Traum) – Exemptions (zero rate) for intra-Community transactions – Buyer who is not registered for VAT purposes – Obligation for the seller to prove the authenticity of the signature of the buyer or his representative
- C-21/16 (Euro Tyre) – Exemption for intra-EU supplies is granted if customer is neither registered in the VIES nor subject to a tax regime for intra-Community acquisitions
- C-26/16 (Santogal M-Comércio e Reparação de Automóveis) – Exemption on I/C supply of new means of transport. No condition that the purchaser resides in the MS of destination
- C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed
- C-414/17 (Arex) – Judgment – Excise duties; Determine which transaction is VAT exempt in supply chain
- C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner
- C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme
