European Union EU – who can act as exporter in 2021 22 January 2021169 views1 min read Source Mihaela Merz Customs Export Flashback on ECJ cases C-88/09 (Graphic Procédé) – Reprographics activities can either be classified as supply of goods or services ECJ – Approximation of laws – C-544/19 (ECOTEX BULGARIA) – Ban on cash payments when combating fraud according to AG CJEU not in violation of EU law