In Case No. C-664/21, the European Court of Justice (ECJ) issued a preliminary ruling on March 2, which clarifies the VAT exemption rules for intra-community transactions in Slovenia. The case involved a Swiss company that had supplied cosmetics to customers in Croatia and Romania from a warehouse in Slovenia. As the goods were eventually transported to another EU country, the company claimed a VAT exemption in Slovenia. However, the Slovenian tax authority imposed additional VAT for intra-community transactions, which the Swiss company appealed.
Source: GVC
Latest Posts in "European Union"
- EDPS Opinion on EPPO and OLAF Access to VAT Data for Combating EU Fraud
- EU Agrees on Temporary €3 Customs Duty for Low-Value E-Commerce Parcels from July 2026
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
