EU Court Reviews VAT Exemption on Re-imported Goods: Case Involving Sport Horses

• The European Court of Justice is reviewing a case on customs and VAT regulations.
• The Swedish Supreme Administrative Court asked a preliminary question affecting VAT exemptions on re-imported goods.
• The case involves a horse owner whose horses participated in sports events outside the EU and were brought back without proper customs procedures.
• The Swedish customs authority imposed VAT on the import, despite the horses qualifying for exemption as returning goods.
• The question is whether VAT exemption requires both material and procedural compliance with customs code.
• The Administrative Court in Karlstad ruled against the horse owner due to lack of customs formalities.
• The General Advocate of the European Court suggested that only material conditions need to be met for VAT exemption.

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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