VAT Exemption Denied for Intra-Community Deliveries Due to Lack of Goods Movement Proof

• The court ruled that the taxpayer failed to prove the movement and transport of goods to the destination member state Bulgaria.
• No evidence was provided to demonstrate the transportation of goods.
• The decision was not solely based on the failure to meet formal obligations.
• It considered multiple factors, including the non-recording of relevant tax documents in the taxpayer’s books.
• This resulted in the books being inaccurate, not just a violation of formal obligations.

Source: taxheaven.gr

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.