Transport services are subject to VAT, unless those services are directly related to an export of goods, or importation that falls under one of the customs procedures. In June 2017, the European Court of Justice issued a ruling (C-288/16) that gave a strict interpretation to the concept of ‘directly related’. In a circular dated October 27 and November 22, 2021, the VAT Administration has aligned its view with that European case law.
Source: alaska-group.eu
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