05. März 2024 ECJ: VAT exemption for intra-Community supplies only if iden ... In a decision following the request for a preliminary ruling from the Czech Republic the European Court of Justice held that exemption from VAT must be refused if the supplier has not provided evidence that the goods have been supplied to a recipient who is taxable in the other Member State and - taking into account the facts and the evidence provided by the supplier - the information required to verify the taxability of the recipient is missing. Kategorien: European Court of JusticeSchlagwörter: delivery documentation, VAT Exemption
07. September 2011 Delivery documentation of intra-community supply must be com ... The Supreme Tax Court has (again) held that failure to observe the full documentation formalities in respect of EU supplies can lead to taxation as domestic sales. Kategorien: Supreme Tax Court casesSchlagwörter: intra-community, delivery documentation