Comments on ECJ C-405/24: Failure to grant VAT exemption on small consignments of a non-commercial character in violation of EU law

• EU Law Violation: The Court of Justice of the European Union ruled that Poland’s failure to apply a VAT exemption for small consignments of a non-commercial nature from third countries is contrary to EU law, particularly for shipments between private individuals in different Member States.
• Request for Ruling: L. s.c., a company specializing in dispatch and customs clearance, sought clarification from Polish tax authorities regarding the VAT exemption for non-commercial consignments sent to recipients in other Member States, which the authorities denied.
• Interpretation of VAT Exemption: The Court emphasized that the VAT exemption should apply regardless of the recipient’s location, whether in Poland or another Member State, based on a comprehensive interpretation of relevant EU provisions.

Source Taxlive

See also

• ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

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