In Case No. C-664/21, the European Court of Justice (ECJ) issued a preliminary ruling on March 2, which clarifies the VAT exemption rules for intra-community transactions in Slovenia. The case involved a Swiss company that had supplied cosmetics to customers in Croatia and Romania from a warehouse in Slovenia. As the goods were eventually transported to another EU country, the company claimed a VAT exemption in Slovenia. However, the Slovenian tax authority imposed additional VAT for intra-community transactions, which the Swiss company appealed.
Source: GVC
