ECJ C-461/21: Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import?

On November 10, 2022, the European Court of Justice held its hearing in the Cartrans Preda (C-461/21) judgment.

Context

Services related to imported goods where the value is included in the taxable amount are exempt from VAT in accordance with Article 144 of the VAT Directive (41, § 1, first paragraph, 2° VAT Code).

Transport costs to the first place of destination upon importation, as well as the costs of transport to another place of destination in the Community (if this place is known at the time of importation) must be included in the taxable amount upon importation (Article 86 of the VAT Directive / Article 34, § 2, first paragraph, 2° VAT Code).

Source VATconsult

See also ECJ C-461/21 Cartrans Preda (Question): Exemption for (transport) services to imported goods, evidence required?

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