Supply of exported goods to an unidentified buyer

The Court of Justice addressed the question whether a tax authority can rebut company’s right to apply a 0% VAT rate on the transaction of goods' supply where the goods are exported to a destination outside the territory of the EU, considering that there had been no supply because, after the goods were exported, the tax authorities found that the person acquiring those goods was not the person stated on the supplier's VAT invoice but another entity which has not been identified.