Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))

Last update: June 19, 2025

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Article in the EU VAT Directive

Article 132(1)(a)

Article 132
1. Member States shall exempt the following transactions:
(a) the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto

ECJ Cases decided

• C-357/07 (TNT Post UK) – Concept of ‘public postal services’
• C-114/14 (Commission v Sweden) – Exemption for public postal services
• C-4/18 and C-5/18 (Winterhoff/Eisenbeis) – VAT exemption for public postal services for formal service of documents
• C-785/23 (Bulgarian posts) – Status of a universal postal service

ECJ Cases Pending

• None

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Podcasts

ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts do not qualify for VAT exemption

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• Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

• Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify

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