Context
Services related to the import of goods, the value of which is included in the import tax base, are exempt from VAT in accordance with Article 144 of the VAT Directive (in Belgium: Article 41, § 1, first paragraph, 2° of the VAT Code).
Furthermore, Article 86 of the VAT Directive stipulates that the transport costs of imported goods to their first destination must be included in the taxable amount upon importation (Article 34, § 2, first paragraph, 2° of the VAT Code). This applies even if the destination is in another Member State (provided that this destination is known at the time of importation).
- The Cartrans Preda Case (C-461/21)
- Court’s Assessment
- Commentary
Source: VAT Consult
See also
- 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
