W. (Exportation à l’insu de l’assujetti). Exemption of exportation on initially declared intra-Community supply of goods which was made outside the EU by person acquiring goods. Court of Justice

Judgment of the Court of Justice in the case W. (Exportation à l’insu de l’assujetti). Article 146(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption provided for in that provision covers a supply of goods initially declared by the supplier as an intra-Community supply which, without the supplier’s knowledge, was made outside the territory of the European Union by the person acquiring the goods, where the export at issue has been established by the tax authorities on the basis of the customs documents.