ECJ Weindel Logistik Service SR spol. s r.o., C‑621/19
In the case at hand, Weindel intervenes only as a provider of services, without having acquired the imported goods or borne the cost of importation, which suggests that here is no link between the payment of the VAT resulting from the importation and the price of the services provided by Weindel.
As a consequence thereof, the European Court of Justice ruled that the importer cannot benefit from the right to deduct VAT where he does not dispose of the goods in the same way as an owner and where the input import costs are non-existent or are not incorporated in the price of the particular output transactions or in the price of the goods and services supplied by the taxable person in the course of his economic activities.
Source: vatdesk.eu
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