Brussels, 07/09/2012 (Agence Europe) - A company which has sold goods for transport to another member state may be refused the VAT exemption if it has failed to prove that the supply is an intra-Community transaction, or if it knew or should have known that the supply is somehow connected with fraud by the purchaser and has failed to take reasonable measures to avoid participating in fraud. On the other hand, if the company has produced the requisite proof and acted in good faith, it cannot...