EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
You are here
Document 62022CA0676
Case C-676/22
C-676/22
Court of Justice
Status: Closed
C-676/22
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Tenth Chamber) of 29 February 2024. B2 Energy s.r.o. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemption in respect of intra-Community supplies of goods – Refusal to grant the exemption – Evidence – Supplier of goods not proving delivery of the goods to the recipient indicated in the tax documents – Supplier presenting other information proving that the actual recipient has the status of taxable person. Case C-676/22.
- ECLI identifier
- ECLI:EU:C:2024:186
- Judge-Rapporteur
- Csehi
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
29/02/2024