Restriction of the VAT exemption for cross-border transport based on the ECJ case C-288/16

Due to the changed administrative view, subcontractors in the freight forwarding industry have to change in the case of cross-border freight transport in connection with exports and imports. The tax exemption according to § 4 No. 3 letter a UStG for taxable goods transport from a so-called sub-carrier to the main carrier is no longer an option because the sub-carrier provides its services to the main carrier and therefore not directly to the shipper or recipient of the transported goods.

Source: awb-international.de (German)

Unofficial translation in English

---

---