Comments on ECJ case C-234/24 (Brose Prievidza): VAT for Cross-Border Sales of Tools and Moulds Retained by Manufacturer

The ECJ clarified that for a supply to be zero-rated as an intra-Community supply, the goods must physically move to another EU Member State.
In the Brose Prievidza case, the tool remained in Bulgaria, so its supply could not be classified as an intra-Community supply.
Each supply must generally be treated as a separate supply for VAT purposes, unless there is an artificial split or an ancillary supply.
The ECJ found no artificial split or ancillary supply in this case; the tool had its own economic purpose and was a separate, VAT-taxable supply.
The ECJ rejected the Bulgarian tax authorities’ view and confirmed that the tool sale was subject to Bulgarian VAT, allowing for a potential VAT refund.

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.