Court of Justice (Seventh Chamber) 13 November 2025, C-639/24 (FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.)

JUDGMENT OF THE COURT (Seventh Chamber) 13 November 2025 ( *1 ) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence) In Case C‑639/24, REQUEST for a