Roadtrip through ECJ Cases – Focus on ”Exemption” – Exemption for services relating to the importation of goods (Art. 144)

Last update: June 25, 2025

Relevant article in the EU VAT Directive

Article 144 of the EU VAT Directive 2006/112/EC.

Article 144
Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with Article 86(1)(b).

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ECJ Cases Decided

• C-273/16 (Federal Express Europe) – Italian VAT levy on transport costs when goods are imported in violation of EU law
• C-461/21 (Cartrans Preda) – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available

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ECJ Cases Pending

• None

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Briefing documents & Podcasts

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT – VATupdate

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• Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

• Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify

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