- VAT Exemption for Reimportation: Advocate General Kokott asserts that the reimportation of returned goods, such as horses in this case, is exempt from VAT as long as the substantive conditions of Article 203 of the Customs Code are satisfied.
- Non-compliance with Customs Obligations: The Advocate General clarifies that failures in customs obligations, such as not declaring goods for free circulation or not applying for exemptions, do not invalidate the established VAT exemption for returned goods.
- Irrelevance of Fraud Consideration: For the VAT exemption under Article 143(1)(e) of the VAT Directive, the existence of an exception based on potential fraud (Article 86(6) of the Customs Code) is deemed irrelevant to the exemption status.
Source Taxlive
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