- 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.
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