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Document 62022CJ0676
Judgment of the Court (Tenth Chamber) of 29 February 2024.
B2 Energy s.r.o. v Odvolací finanční ředitelství.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person.
Case C-676/22.
Judgment of the Court (Tenth Chamber) of 29 February 2024.
B2 Energy s.r.o. v Odvolací finanční ředitelství.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person.
Case C-676/22.
Court reports – general – 'Information on unpublished decisions' section
ECLI identifier: ECLI:EU:C:2024:186
Case C‑676/22
B2 Energy s.r.o.
v
Odvolací finanční ředitelství
(request for a preliminary ruling from the Nejvyšší správní soud)
Judgment of the Court (Tenth Chamber) of 29 February 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier submitting other information proving that the actual recipient has the status of taxable person)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions for intra-community transactions – Exemptions for supplies of goods – Proof of the status of taxable person of the recipient of those goods – Lack – Refusal of the exemption
(Council Directive 2006/112, Art. 138(1))
(see paragraphs 24, 28, 30, 37-40, operative part)