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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)


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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