- TSUE issued a ruling in case C-125/24 relevant for businesses re-importing goods to the EU.
- The ruling addresses VAT exemption eligibility when material conditions are met but procedural errors occur.
- The case involved a horse owner who failed to complete customs formalities when returning from Norway to Sweden.
- Swedish customs recognized the goods as eligible for customs exemption but denied VAT exemption due to procedural errors.
- The Swedish court questioned this interpretation, considering Article 86(6) of the UKC, which allows customs exemption despite procedural breaches unless fraud is involved.
- TSUE ruled that procedural errors do not automatically prevent VAT exemption if material conditions for customs exemption are met.
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.
