Official Journal of the European Union

C series

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C/2024/7308

16.12.2024

(Case C-639/24, FLO VENEER)

(C/2024/7308)

Language of the case: Croatian

Referring court

Parties to the main proceedings

Applicant: FLO VENEER d.o.o.

Other party to the proceedings: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak

Question referred

Should Article 138(1) of the VAT Directive, which concerns exemptions from VAT on intra-Community supplies of goods, and Article 45a of Implementing Regulation No 282/2011, which concerns evidence that goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community, be interpreted as meaning that a supplier should be denied an exemption from VAT if it has failed to provide evidence that the conditions outlined in Article 45a of Implementing Regulation No 282/2011 have been met, or is the tax authority obliged – in the event that the supplier is not in possession of sufficient evidence for the presumption referred to in Article 45a of Implementing Regulation No 282/2011 to be made, but is in possession of evidence proving the physical movement of the goods from one Member State to the other – to examine the evidence presented and determine the facts and circumstances that are relevant to the exemption provided for in Article 138 of the VAT Directive, namely whether the goods were dispatched or transported from the Member State to a destination outside its territory but within the Community?

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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) (OJ 2011 L 77, p. 1).

ELI: http://data.europa.eu/eli/C/2024/7308/oj

ISSN 1977-091X (electronic edition)

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