- The European Court of Justice is reviewing a case on customs and VAT regulations.
- The Swedish Supreme Administrative Court asked a preliminary question affecting VAT exemptions on re-imported goods.
- The case involves a horse owner whose horses participated in sports events outside the EU and were brought back without proper customs procedures.
- The Swedish customs authority imposed VAT on the import, despite the horses qualifying for exemption as returning goods.
- The question is whether VAT exemption requires both material and procedural compliance with customs code.
- The Administrative Court in Karlstad ruled against the horse owner due to lack of customs formalities.
- The General Advocate of the European Court suggested that only material conditions need to be met for VAT exemption.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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