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Comments on ECJ C-676/22: No VAT exemption without proof of recipient’s taxable status in Czech Republic

  • CJEU judgment on exemption under EU VAT common system
  • No exemption available under Article 138(1) of Council Directive 2006/112/EC
  • Supplier must provide proof that goods were supplied to a taxable person in another member state
  • Case involving B2 Energy s.r.o. v Odvolací finanční ředitelství (C-676/22)

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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