- A Polish company faced a VAT exemption challenge for an intracommunity goods delivery to Lithuania, which were unknowingly transported to Belarus by the buyer.
- Polish tax authorities refused the VAT exemption and demanded VAT application on the transaction.
- The Warsaw administrative court referred a question to the Court of Justice of the European Union on July 12, 2024, registered on September 17, 2024.
- The court sought clarification on interpreting the VAT directive regarding requalifying an intracommunity delivery as an export.
- The Court ruled that the VAT directive allows exemption for deliveries initially declared as intracommunity, even if the export occurred without the supplier’s knowledge and was confirmed by customs documents.
- The decision emphasized the principles of neutrality and proportionality in VAT, stating formal requirements should not hinder substantive exemption conditions.
Source: easytax.co
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.
