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ECJ/CJEU – AG’s opinion: KrakVet Marek Batko sp. K. (C-276/18) – editorial from www.vatupdate.com

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