Tax Exemption for Cross-Border Transport Services in Germany: Insights from ECJ case C-461/21

• The decision is relevant for freight forwarders and logistics companies.
• It can also be important for recipients of cross-border goods transport services.
• The court clarified that the evidence required for tax exemption does not need to be in accordance with customs procedures.
• The correct completion of customs procedures is not a requirement for tax exemption if the material conditions for tax exemption are met.
• The entrepreneur must generally prove that the goods have reached a third country.
• The form and timing of the evidence for tax exemption are important.

Source: datenbank.nwb.de

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.

---

---