- The CJEU 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 CJEU 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.
Latest Posts in "European Union"
- Ecofin report on EU VAT reforms
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Comments on ECJ case C-234/24 (Brose Prievidza): No VAT Exemption for Tooling Without Physical Movement
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)
- ECJ Customs – C-488/24 (Kigas) – AG Opinion – Traders must inform consumers about customs duties before contracts
