Judgment of the Court (Tenth Chamber) of 2 March 2023.#Nec Plus Ultra Cosmetics AG v Republika Slovenija.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Exemptions for intra-community transactions – Supply of goods – Principles of tax neutrality, effectiveness and proportionality – Compliance with substantive requirements – Time limit for the submission of evidence.#Case C-664/21.