- The ECJ issued a preliminary ruling on the VAT treatment of tooling in intra-Community supplies (Case C-234/24).
- A Slovakian company sought a refund of Bulgarian VAT paid on tooling used for manufacturing vehicle parts.
- Bulgarian tax authorities denied the refund, claiming the supply was part of an exempt intra-Community supply.
- The ECJ ruled that VAT refunds cannot be refused for equipment supplies to taxable persons in another EU country, unless the supply is part of a single, indivisible economic supply or is ancillary to a principal supply.
Source: news.bloombergtax.com
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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