- A decision by the Hessian Fiscal Court prompts a detailed examination of conditions under which a business can claim tax exemption for intra-community supplies without a confirmation of arrival.
- The focus is on evidence requirements and the protection of legitimate expectations.
- Incorrect information regarding VAT identification numbers is not discussed.
- Businesses must prove conditions for tax exemption for intra-community supplies.
- Tax exemption generally requires the goods to reach another member state and the buyer to act as a taxpayer.
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.
