Judgment_paragraph 36 · B2 Energy s.r.o. v Odvolací finanční ředitelství (C-676/22)

36In that regard, it should be noted that, with a view to the exemption from VAT, the tax authorities must take proper account of all the information in their possession, such as the documents mentioned by the referring court, for the purposes of examining whether those documents may, where necessary, substantiate the likelihood of the actual supply of the goods transported to a Member State other than the Member State of departure of the transport or dispatch (see, by analogy, judgment of 8 November 2018, Cartrans Spedition, C‑495/17, EU:C:2018:887, paragraphs 66 and 67).

B2 Energy s.r.o. v Odvolací finanční ředitelství (C-676/22)

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