Judgment of the Court of Justice of the European Union of 2 March 2023 in Case C-664/21.
The Court of Justice of the European Union issued a judgment on the common system of value added tax. The case concerned a situation in which a company with its registered office in Switzerland made supplies of goods sent from Slovenia to customers established in Croatia and occasionally based in other EU countries. The goods in the warehouse in Slovenia were taken over by the buyer in Croatia or a third party and then transported from Slovenia to another Member State. In the company’s opinion, by making the supplies in question, it was possible to take advantage of the exemption from payment of VAT.
Source: www.mddp.pl
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
- Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
- European Parliament Research Service (EPRS) analyses US tariff impacts on EU economy, finance policy
