- BFH case V R 3/25 concerns good-faith protection in intra-Community supplies (VAT-exempt cross-border sales).
- A tax advisor sold a car online to a Romanian company; he checked the VAT ID, obtained a commercial register extract confirming the buyer’s managing director, and copied the buyer’s ID at pickup.
- The buyer paid cash, and the written contract required the car to be exported to Romania and deregistered in Germany by a set date.
- The case appears to focus on whether these precautions were enough for the seller to rely on proof of export and preserve VAT exemption.
Source: datenbank.nwb.de
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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