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

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