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"
- New GC VAT Case: C-689/25 (British Company) – No details known yet
- CJEU Clarifies VAT Rules for Transfer Pricing Adjustments in Intragroup Transactions
- ETAF Calls for Modern, Harmonised VAT Rules for EU Travel and Tourism Sector Reform
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
