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Learn moreCzech Republic: No exemption under EU VAT common system when proof not provided that recipient is taxable person
A CJEU judgment concerning an exemption under EU VAT common system when proof was not provided that recipient is taxable person
The Court of Justice of the European Union (CJEU) on 29 February 2024 held that no exemption from value added tax (VAT) is available under Article 138(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of VAT, for a supplier established in one member state supplying goods to another member state, when the supplier has not provided proof that the goods were supplied to a recipient having the status of a taxable person in the other member state.
The case identifying information is: B2 Energy s.r.o. v Odvolací finanční ředitelství (C-676/22)
Read a March 2024 report prepared by the KPMG member firm in Poland
Read a March 2024 report prepared by the KPMG member firm in Slovakia
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