- The ECJ ruled that the list of evidence for intra-community transport in Article 45a of Regulation No 282/2011 is not exhaustive; proof of transport is free.
- The Court’s decision supports the French practice, allowing various forms of evidence to justify VAT exemption on intra-community deliveries.
- In the FLO VENEER case, the Croatian tax authority denied VAT exemption based on a strict reading of the regulation, despite not disputing the actual transport of goods.
- The ECJ clarified that tax authorities cannot refuse VAT exemption solely for formal reasons if the intra-community supply is proven.
- The judgment limits administrative power and secures more flexible practices for proving intra-community deliveries.
Source: cyplom.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.
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