Volume 46 (2018) / Issue 10

Elien van Malder, 'Case law note: ECJ Clarifies Conditions for VAT Exemption on Import Followed by Intra-Community Supply or Transfer in Enteco Baltic Case' (2018) 46 Intertax, Issue 10, pp. 820–823

Abstract

In the recent Enteco Baltic case, the Court of Justice of the European Union confirmed the application of the VAT exemption on the import of fuel from Belarus to Lithuania, which was then dispatched or transported to other Member States, without adhering to all the formalities provided for in Article 143(2) of Council Directive 2006/112/EC (the VAT Directive) as amended by the Council Directive 2009/69/EC (Directive 2009/69). Thus, the Court, once again, grants priority to material conditions over formal conditions.

Copyright © 2018 Kluwer Law International
All rights reserved

ISSN: 0165-2826
ID: TAXI2018088