A recent preliminary ruling request to the European Court of Justice, Case C-664/21, NEC PLUS ULTRA COSMETICS, has re-emphasised the importance of collecting documentation when carrying out a zero-rated supply in the EU. The 2017 NEC PLUS ULTRA COSMETICS case involved a company established in Switzerland selling cosmetics products under the Ex Works clause from their warehouse in Slovenia to business customers established in Romania and Croatia. Ex Works (EXW) is an Incoterms rule, a set of definitions outlining the responsibilities of buyers and sellers in international transactions. With Ex Works the transport obligations, costs and risks are the buyer’s responsibility.
Source: SOVOS
Latest Posts in "European Union"
- Playing Music Without Required License Is a Taxable Service, Says Advocate General
- PEM Zone: Implementation Status and Legal Fragmentation of Revised Origin Rules from January 2026
- Innovative Customs Education Workshop Spurs Collaboration; Final Chance for Universities to Apply for EU Recognition
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
