ECJ Case Flo Veneer (C -639/24): the evidence of intra-UE supply of good

An important judgment of the Court of Justice on intra-Community supplies of goods and the related VAT exemption regime was delivered on November 13 in the Case Flo Veneer (C -639/24).

In particular, the Court focused on a sensitive and practically relevant aspect for taxable persons: the evidentiary requirements necessary to benefit from the exemption under article 138 VAT Directive.

In the case at hand, the referring court was asked to assess the validity of a tax assessment issued by the Croatian tax administration, which—considering the evidence of the transport of oak logs to another Member State insufficient—had refused the VAT exemption and reassessed the corresponding VAT.