Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 2 November 2022 — B2 Energy s.r.o. v Odvolací finanční ředitelství

(Case C-676/22)

(2023/C 45/13)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: B2 Energy s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Must Article 138(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted in accordance with the judgment of the Court of Justice of the European Union of 9 December 2021 in Case C-154/20, Kemwater ProChemie, EU:C:2021:989, such that a claim for exemption from value added tax (VAT) upon the supply of goods to another EU Member State must be denied, without the tax authorities needing to prove that the supplier of the goods was involved in VAT fraud, if the supplier has failed to prove supply of goods to a specific recipient indicated in the tax documents and having the status of a taxable person in the other Member State, even though, with a view to the facts of the case and the information provided by the taxable person, there is data available to verify that the actual recipient in the other EU Member State did indeed have that status?

(1)  OJ 2006 L 347, p. 1.