Las autoridades tributarias nacionales deben apreciar cualquier medio de prueba que se presente para determinar la existencia de una entrega intracomunitaria de bienes: asunto FLO VENEER, STJUE de 13 de noviembre de 2025, asunto C-639/24

Abstract

With regard to the application of the VAT exemption for intra-Community supplies of goods, the Court of Justice points out that the company must always be able to prove by any means of evidence admissible in law that it has carried out the intra-Community supply of goods, even by means of evidence or documents other than those speciIied in Article 45a of Implementing Regulation No 282/2011.