B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice

Judgment of the Court of Justice in the case B2 Energy. Article 138(1) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption from VAT of a supplier established in one Member State, having supplied goods to another Member State, must be refused where that supplier has not shown that the goods were supplied to a recipient having the status of a taxable person in that Member State and that, in the light of the factual circumstances and evidence provided by the supplier, the information necessary to verify that the recipient did not have that status is ... Verder lezen? Log in om dit document te bekijken.Verder lezen?