In the case of Plóckl (C-24/15), it was considered whether an intra-community transfer of a business’s own goods could be zero-rated in the country of dispatch where the owner had not registered for VAT in the member state of arrival. The CJEU found that the zero rate could apply, provided that there was other evidence that the intra-EU movement was for business purposes and there was no evidence of fraud. A member states’ power to refuse zero-rating in such circumstances must be justified and proportionate.
