AG Opinion KrakVet Marek Batko sp. K. (C-276/18)
Some interesting discussions and conclusions on:
- the “indirect” participation in transport in distance sales – ”disptach vs. transportation”
- the interpretative value of the VAT Committee guidelines – just ‘guidance” – not binding
- the value of a binding ruling concluded between supplier and authorities in the Member State where the supplier is established
- Art. 32(1) vs. art. 33
- Impact of legislation only effective Jan 1, 2021 (2017/2455)
See also Link
ECJ case 276/18 in slide format
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