- Tax exemption for intra-community supplies requires proof by the supplier; otherwise, the supply is taxable.
- Disputes often arise when documentation is missing, incomplete, or incorrect.
- Legal protection of legitimate expectations (§ 6a Abs. 4 Satz 1 UStG) is not granted if the purchaser does not provide a confirmation of arrival (Gelangensbestätigung) in case of collection.
- In the specific case, the car dealer could not prove the vehicles reached another EU member state, so tax exemption and legal protection were denied.
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.
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