Exemption for Intra-Community Acquisition of Goods in the Light of the Kemwater Decision

Abstract

Court of Justice of the European Union delivered judgement for preliminary ruling in Kemwater ProChemie case in late 2021. The court was dealing with the need to proof that supplier had the status of taxable person when the right to deduct input VAT was exercised.

The Supreme Administrative Court has taken the judgement into consideration in several cases and has applied it even on the situations of VAT exemption for intra-Community acquisition of goods. The paper deals with the recent development in that matter and related practical problems.