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
Latest Posts in "European Union"
- CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes in Lyko Case
- EU to Publish First CBAM Certificate Price on 7 April 2026
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
