- Overturning Strict Tax Conditions: The Antwerp Court of Appeal ruled that the Belgian tax administration improperly imposed conditions for VAT exemption on exports, emphasizing that there is no legal deadline for when goods must leave the EU after sale.
- Allowing Temporary Use Before Export: The court clarified that temporary use of goods within the EU prior to export does not invalidate the VAT exemption, as long as the actual export is documented with proper transport and customs evidence.
- Precedent for Future Cases: This ruling establishes a significant precedent, allowing businesses to contest unjustified VAT reassessments related to exports, reinforcing that the primary criterion for exemption is the actual export of goods, rather than the timing of that export
Source VAT-consult
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