The EU Court of Justice ruled that Czech tax authorities can deny a VAT exemption to B2 Energy if they fail to prove that they supply goods to a Polish customer who is a taxable person in Poland. The court found that B2 Energy did not provide sufficient evidence to demonstrate that the goods were supplied to a VAT-registered person in another Member State. The necessary information to verify the customer’s taxable status was also found to be lacking.
Source Taxlive
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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