Last update: June 19, 2025
Article in the EU VAT Directive
Article 132(1)(a)
Article 132
1. Member States shall exempt the following transactions:
(a) the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto
ECJ Cases decided
- C-357/07 (TNT Post UK) – Concept of ‘public postal services’
- C-114/14 (Commission v Sweden) – Exemption for public postal services
- C-4/18 and C-5/18 (Winterhoff/Eisenbeis) – VAT exemption for public postal services for formal service of documents
- C-785/23 (Bulgarian posts) – Status of a universal postal service
ECJ Cases Pending
- None
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