The EU Court of Justice ruled that Czech tax authorities can deny a VAT exemption to B2 Energy if they fail to prove that they supply goods to a Polish customer who is a taxable person in Poland. The court found that B2 Energy did not provide sufficient evidence to demonstrate that the goods were supplied to a VAT-registered person in another Member State. The necessary information to verify the customer’s taxable status was also found to be lacking.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)
- EU Must Intensify Efforts Against Tax Fraud and Corruption, Says Chief Prosecutor
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
