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
