Case C‑639/24
FLO VENEER d.o.o.
v
Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
(Request for a preliminary ruling from the Upravni sud u Zagrebu)
Judgment of the Court (Seventh Chamber) of 13 November 2025
( Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence )
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions for intra-community transactions – Exemptions related to the supply of goods – Presumption of an intra-Community supply of goods – Conditions – Production of specific evidence – Refusal of an exemption on account of the failure to produce that evidence – Not permissible – Requirement for the national tax authorities to assess any evidence produced for the purpose of determining the existence of an intra-Community supply of goods
(Council Regulation No 282/2011, as amended by Regulation 2018/1912, Art. 45a; Council Directive 2006/112, as amended by Directive 2018/1910, Art. 138(1))
(see paragraphs 14-22, operative part)
See the text of the decision.