- The EU Court of Justice ruled on conditions for VAT exemption for universal postal service.
- The case involved Bulgarian tax law and its compatibility with EU VAT rules.
- The court found issues with services provided under separate contracts by a licensed provider when these services are not offered to all users and are more favorable than those approved by the national authority.
- The court referenced a 2019 ruling about postal services for judicial and administrative acts, which were considered available to all users and eligible for VAT exemption.
- The court clarified that services provided under more favorable conditions than those approved cannot automatically benefit from VAT exemption just because they are requested by a public entity.
- The referring judge must assess if the universal postal service is provided to all users according to EU directives.
Source: eutekne.info
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.
