The Court first followed the reasoning of the Polish administration: the safety net is applicable even if the country of identification is also the country of departure of the transport.
But it then deviates from the Polish tax administration’s viewpoint by stating that the intra-Community supply, once proven, is exempt from VAT in the country of departure. However, the Polish tax authorities had taken the view that the exemption could not apply on the basis of the Polish VAT number on the invoice. As long as the risk of loss of tax revenue is eliminated, thanks to the safety net, and the substantive conditions for intra-Community supply are met, there can be no question of claiming VAT on the intra-Community sale.
Source vatdesk.eu
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