C-676/22B2 Energy s.r.o. v Odvolací finanční ředitelství

Domstolens egne nøkkelord

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 submitting other information proving that the actual recipient has the status of taxable person.

Tolker