- The Romanian tax authorities have imposed an additional tax assessment of approximately €311 on Cartrans Preda for transporting goods between Rotterdam and Cluj-Napoca.
- Cartrans could not prove that the transport services were directly related to the import of the goods and that the value of the services was included in the tax assessment. The tax authorities therefore denied the VAT exemption.
- The ECJ ruled that the registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount.
- A member state cannot automatically refuse VAT exemption if the taxpayer can produce other documents that prove that the conditions for VAT exemption are met.
Source BTW jurisprudentie
- C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available
- Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods