BFH: From this the ECJ deduces that “the value of the goods transported” – and thus the value of the imported item – must be included in the price of the service provided by the entrepreneur (ECJ, judgment of June 25, 2015 – C 187/14“DSV Road”, Rz 50). On this basis, the ECJ denies the deduction of VAT as input tax for the entrepreneur who merely transports imported goods without being “their importer or owner”.
Source: datenbank.nwb.de
