Conditions for intra-Community supply: Judgment by Hamburg Tax Court

• The case involves the conditions for an intra-Community supply
• The provisions for the recovery of customs duties apply to import VAT
• The burden of proof for the conditions of an intra-Community supply lies with the party claiming the tax exemption
• An indirect representative without power of representation is liable for import VAT
• The plaintiff’s appeal against the judgment of the Hamburg Tax Court was dismissed
• The plaintiff must bear the costs of the appeal process

Source: bundesfinanzhof.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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