In Case No. C-664/21, the European Court of Justice (ECJ) issued a preliminary ruling on March 2, which clarifies the VAT exemption rules for intra-community transactions in Slovenia. The case involved a Swiss company that had supplied cosmetics to customers in Croatia and Romania from a warehouse in Slovenia. As the goods were eventually transported to another EU country, the company claimed a VAT exemption in Slovenia. However, the Slovenian tax authority imposed additional VAT for intra-community transactions, which the Swiss company appealed.
Source: GVC
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Pierrakakis at ECOFIN: Innovation and Digitalization as Europe’s Competitiveness Drivers
- Three Plead Guilty in €6.5 Million Tax Evasion and Money Laundering Case
- Transfer Pricing Adjustments and VAT Implications: Impact of Recent CJEU Decisions
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Impact of New EU VAT Framework on Italian Distance Sales and Imported Goods
