Application of the 0% VAT rate on intra-Community supply of goods and knowledge of the identity of the purchaser – CJEU judgment
The verdict dated 29th of February 2024, case C-676/22 B2 Energy s.r.o. analyses the issue related to the possibility of applying the VAT exemption when the supplied goods have been shipped to a purchaser other than the one mentioned in the tax documents. Background of the case In 2015, the Czech company B2 Energy made
Learn more19 April 2024