Judgment of the Court (Seventh Chamber) of 13 November 2025.#FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#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