- The ECJ ruled on November 13, 2025, regarding VAT exemption for intra-community supplies of goods.
- The case involved a Croatian company denied VAT exemption despite providing various transport documents, as not all combinations required by Article 45a of Regulation 282/2011 were met.
- The ECJ held that Article 45a only creates a rebuttable presumption and is not an exhaustive list of required documents.
- VAT exemption cannot be refused for mere formal shortcomings if other reliable evidence proves the goods left the country.
- The decision confirms that proof of transport remains flexible and authorities must consider all available evidence.
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.
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