- A company sold goods to a British contractor, and tax authorities challenged the 0% VAT rate because the buyer was retroactively removed from VIES for the transaction period.
- The dispute centered on whether a valid EU VAT number is required to apply the 0% rate for intra-Community supply of goods.
- CJEU case law says the key issue is whether the substantive conditions are met: transfer of ownership, cross-border transport of goods, and the buyer acting as a taxable person in another member state.
- Formal defects like VAT registration status or a missing valid VAT number cannot by themselves deny the 0% rate if there is no fraud and the supplier acted in good faith.
- Retroactive deregistration of the foreign buyer does not automatically remove the supplier’s right to the preferential VAT rate.
Source: mddp.pl
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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