European Court of Justice Issues Preliminary Ruling on Croatian VAT Rules for Intra-Community Goods Supplies

The European Court of Justice (ECJ) Nov. 13 issued a preliminary ruling in Case No. C-639/24, on Croatian VAT rules for intra-Community supplies of goods. The taxpayer, a Croatian trading company, supplied oak logs to a Slovenian acquirer and claimed a VAT exemption. The Croatian tax authorities challenged the exemption, arguing that the taxpayer failed to provide the documentation required under Article 45a of Council Implementing Regulation No. 282/2011. Upon request for a preliminary ruling, the ECJ held that Council Directive 2006/112/EC on the common system of VAT and Implementing Regulation No. 282/2011 must be interpreted as: 1) precluding a ...