The tax authorities found that Cartrans had not submitted proper documents showing that the carriage services at issue were directly linked to the importation of the goods concerned and that the value of the services was included in the taxable amount of the imported goods. However, the ECJ found that a Member State may not automatically refuse the exemption from VAT for carriage services connected with the importation of goods on the ground that the taxable person has not produced the specific documents required by national legislation, although other documents were produced which do not give rise to doubts as to their authenticity and reliability and which are capable of establishing that the conditions for entitlement to exemption from VAT laid down in those provisions are satisfied.
Source: blogs.pwc.de
Latest Posts in "European Union"
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- Comments on T-643/24: Playing Music Without Required License Is a Taxable Service
- GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred
- PEM Zone: Implementation Status and Legal Fragmentation of Revised Origin Rules from January 2026
- Innovative Customs Education Workshop Spurs Collaboration; Final Chance for Universities to Apply for EU Recognition
