The petitioner calls on the European Parliament to ask the Commission and all the Member States not to levy VAT along any part of trade chain on the transport of goods exported out of EU territory, in application of the ‘economic’ exemption, and to do away with the VAT Committee guidelines and Member State guidelines that allegedly infringe Articles 146(1)(e) and 153 of the VAT Directive, together with the obsolete practice of accepting only a customs declaration, and not any evidence from which the competent authorities can infer with a sufficiently high degree of probability that the transported goods were exported from the EU.
The petitioner refers to the CJEU case-law and explains that, although in the court case ‘L.Č.’ IK, C-288/16, of 29 June 2017, the Court limited the application of the transport exemption to services provided by the main contractor, in the most recent case, Cartrans Spedition SRL, C495/17, of 8 November 2018, the CJEU ruled that the exemption for the transport of exported goods should apply in the broadest sense along the supply chain, taking into account the ‘objective nature’ of the exemption.
Source: europarl.europa.eu
