- The German Federal Fiscal Court confirmed that legitimate expectation protection can apply to VAT exemption for intra-Community supplies.
- VAT exemption protection may be granted even without documentation proving the goods arrived in another EU member state.
- The taxpayer acted with ordinary business care by verifying the purchaser’s VAT ID and the company representative’s identity.
- The decision arose from a case where a car was sold to a Romanian company, but the vehicle was not registered or declared in Romania.
Source: globalvatcompliance.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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