Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions

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

See also ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necesarilly allowed

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