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
