- The Court of Justice of the European Union (CJEU) ruled that the failure to comply with formal obligations (such as not presenting or declaring goods at customs) does not prevent the exemption from VAT on re-importation, provided that the substantive conditions are met and there is no fraudulent intent.
Source: eurotax.fr
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.
Latest Posts in "France"
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- France Ends VAT Simplification, Requires Direct Registration for Non-EU Importers
- France Approves Digital Services Tax Hike to 15% for Large Tech Platforms
- France Updates VAT-Exempt Goods Lists for Guadeloupe, Martinique, and Réunion Effective March 2025
- France Proposes Raising Digital Services Tax to 15%, Sparking US Retaliation Threats













