European Court of Justice, Case C-386/16 – Exemption of intra-Community supply of goods in a chain of supplies | VAT Systems

The European Court of Justice has held that the exemption on intra-Community supplies of goods in a chain transaction with just one movement of goods within the EU only applies to the supply to which that transport can be attributed. In case the transport could only be attributed to a second supply in the chain, the first supply must be standard rated.

Source: 2017 August | VAT Systems