- The zero VAT rate for intra-Community supplies of wood and chickpeas was denied because the company failed to provide objective evidence (like invoices and foreign payments) to prove cross-border transport, as required by case law (CJEU Italmoda).
- The reverse charge mechanism for cocoa sweepings was not applicable because the court ruled that cocoa sweepings are not included in the specific waste categories, adhering to a strict interpretation of the directive and the exceptional nature of the reverse charge (CJEU Promociones y Construcciones).
- Input VAT deduction for Makita tools was refused due to the company’s involvement in VAT carousel fraud, with the court finding that the entrepreneur knew or should have known about the fraud based on unusual margins, order routes, and active profit agreements with an intermediary (CJEU Mahageben and David, CJEU PPUH Stehcemp).
Source BTW Jurisprudentie
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