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CJEU Supports Businesses: Procedural Errors Don’t Block VAT Exemption on Imports

  • 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.

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