- The decision is relevant for freight forwarders and logistics companies.
- It can also be important for recipients of cross-border goods transport services.
- The court clarified that the evidence required for tax exemption does not need to be in accordance with customs procedures.
- The correct completion of customs procedures is not a requirement for tax exemption if the material conditions for tax exemption are met.
- The entrepreneur must generally prove that the goods have reached a third country.
- The form and timing of the evidence for tax exemption are important.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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