VAT commentary. Exemptions for intra-Community supplies and acquisitions

Overview of Exemptions: The commentary provides detailed rules and conditions for VAT exemptions related to intra-Community supplies and acquisitions, specifying that these transactions can be exempt from VAT under certain conditions, such as the seller being a registered taxable person and the goods being transported from one EU Member State to another.
Specific Conditions and Proof Requirements: Various sections outline specific conditions for exemptions, including the requirement for a valid VAT identification number from the purchaser, proof of transportation, and the necessity for the supplier to fulfill VAT return obligations. It emphasizes the importance of maintaining proper documentation to substantiate claims for exemptions.
Special Situations and Joint Liability: The text discusses exceptional cases, such as the supply of excise goods and the implications for joint liability of tax representatives in intra-Community transactions. It also highlights that exemptions may be denied if the supplier is involved in tax fraud or fails to comply with reporting requirements.