Intra-community movements of own goods without active EU VAT number

Question: The French company made movements of own goods from France to Poland in the period January – December 2020. The Polish VAT number to intra-Community transaction was not registered – was not active at that time. The movements were purely internal (from France warehouse to Polish warehouse – through Amazon). In December 2021, the French tax authorities initiated tax checks and applied taxation to these transactions at 20% VAT rate. Is the approach of the tax authorities correct?

Source: polishtax.com

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