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

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

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ECJ Cases Pending

• C-461/21 (Cartrans Preda) – Question – Exemption for (transport) services to imported goods, evidence required?

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