- CJ delivered judgment in B2 Energy case regarding denial of 0% VAT rate for intra-EU supply of goods
- B2 Energy located in Czech Republic, supplies rapeseed oil to businesses in Poland
- Czech tax authorities denied B2 Energy 0% VAT rate, arguing goods not supplied to business in another EU country
- CJ ruled that tax authorities can refuse 0% VAT rate if business cannot demonstrate goods supplied to another business in EU country
Source: loyensloeff.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.
