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Currently, when the free movement of goods are free in the EU, it is a common thing that a company buys the goods in one Member State and delivers it to another state. This company does not have its seat or plant in either of the states.
The situation can look practically as follows: the payer buys goods in Poland. He delivers it to Italy, where he puts the goods through the customs regime and delivers it out of the EU. Seemingly an easy trade case, which will be complicated, if the payer is not registered for VAT in Italy.
However, the amendment of VAT law (§ 11 paragraph 2 ZDPH) has finally anchored the principle following from the judgment of the Court of the EU (a judgment in the connected items C 536/08 and C-539/08). If the acquisition of goods from another Member State is a domestic tax subject, the buyer has used a domestic identification number only passed for the reason of the relevant transaction. However, the goods were not really sent or delivered domestically. The buyer has no claim on the tax deduction from the title of the acquisition of goods domestically.
In practice, tax administrators are using these quoted judgments in the long term and do not recognise claims on the tax deduction. And solving this problem? Registration for VAT in Italy.