Court of Justice of the European Union

Judgement of October 20, 2016

Case C-24/15

In this Judgment, the Court of Justice of the European Union concluded that the VAT Directive precludes a tax authority of a Member State from refusing to exempt an intraCommunity transfer from VAT on the grounds that the taxpayer has not provided a VAT identification number issued by the Member State of destination, where there is no specific evidence of tax evasion, the goods have been transferred to another Member State and the other conditions of exemption from tax are also met.