B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice

Kevin van Abswoude

B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice

Kevin van Abswoude

Research output: Contribution to journal › Case note › Professional

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Abstract

Judgment of the Court of Justice in the case B2 Energy. Article 138(1) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption from VAT of a supplier established in one Member State, having supplied goods to another Member State, must be refused where that supplier has not shown that the goods were supplied to a recipient having the status of a taxable person in that Member State and that, in the light of the factual circumstances and evidence provided by the supplier, the information necessary to verify that the recipient did not have that status is lacking.

Original language	English
Article number	H&I 2024/92
Number of pages	5
Journal	Highlights & Insights on European Taxation
Issue number	4
Publication status	Published - 29 Apr 2024

Court cases

Title	H&I 2024/92 (B2 Energy)
Court	Hof van Justitie EU
Date of judgement	29/02/24
ECLI ID	ECLI:EU:C:2024:186
Case number	C-676/22

Keywords

Exemption
Taxable person
VAT
Intra-Community supplies

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https://www.inview.nl/document/id0ede629fc7ff44579704dd8f45dd720d/h-i-2024-92-b2-energy-vat-exemption-of-intra-community-supplies-status-of-taxable-person-court-of-justice?ctx=WKNL_CSL_1693&anchor=documentgegevens&tab=tekst&searchid=924480997

MS Ključarovci. Triangular transactions valid despite direct delivery. VAT benefits denied in cases of fraud. General Court
van Abswoude, K., 15 Jan 2026, In: Highlights & Insights on European Taxation. 1, H&I 2026/10.(H&I 2026/10; 3/12/25, Case number: T-646/24).
Research output: Contribution to journal › Case note › Professional
Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice
van Abswoude, K., 4 Feb 2025, In: Highlights & Insights on European Taxation. 1, H&I 2025/19.(H&I 2025/19; 14/11/24, ECLI ID: ECLI:EU:C:2024:961).
Research output: Contribution to journal › Case note › Professional

Open Access
File
Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice
van Abswoude, K., 24 Oct 2022, In: Highlights & Insights on European Taxation. 10, p. 112-115 4 p., H&I 2022/287.(H&I 2022/287; 1/08/22, ECLI ID: ECLI:EU:C:2022:614).
Research output: Contribution to journal › Case note › Professional

Open Access
File

Cite this

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title = "B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice",

abstract = "Judgment of the Court of Justice in the case B2 Energy. Article 138(1) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption from VAT of a supplier established in one Member State, having supplied goods to another Member State, must be refused where that supplier has not shown that the goods were supplied to a recipient having the status of a taxable person in that Member State and that, in the light of the factual circumstances and evidence provided by the supplier, the information necessary to verify that the recipient did not have that status is lacking.",

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van Abswoude, K 2024, 'B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice', Highlights & Insights on European Taxation, no. 4, H&I 2024/92. <https://www.inview.nl/document/id0ede629fc7ff44579704dd8f45dd720d/h-i-2024-92-b2-energy-vat-exemption-of-intra-community-supplies-status-of-taxable-person-court-of-justice?ctx=WKNL_CSL_1693&anchor=documentgegevens&tab=tekst&searchid=924480997>

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AB - Judgment of the Court of Justice in the case B2 Energy. Article 138(1) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption from VAT of a supplier established in one Member State, having supplied goods to another Member State, must be refused where that supplier has not shown that the goods were supplied to a recipient having the status of a taxable person in that Member State and that, in the light of the factual circumstances and evidence provided by the supplier, the information necessary to verify that the recipient did not have that status is lacking.

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KW - VAT

KW - Intra-Community supplies

M3 - Case note

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JO - Highlights & Insights on European Taxation

JF - Highlights & Insights on European Taxation

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M1 - H&I 2024/92

ER -

B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice

Abstract

Court cases

Keywords

Access to Document

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Research output

MS Ključarovci. Triangular transactions valid despite direct delivery. VAT benefits denied in cases of fraud. General Court

Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice

Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice

Cite this