VAT exemption despite customs errors – ECJ judgment

VAT exemption despite customs errors – ECJ judgment

In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of goods previously legally exported from the EU. However, does every formal error during re-importation deprive a business of the right to VAT exemption? The Court of Justice of the European Union answered this question in its judgment of 12 June 2…