VAT relief only if goods physically move out of member state
Regina (Teleos plc and Others) v Commissioners of Customs and Excise
“A supply of goods qualified as an intra-Community supply of goods that in principle was exempt from value-added tax only if the goods physically moved from the EC member state of dispatch to the destination state.”
The Times, 5th October 2007
Source: www.timesonline.co.uk
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