The European Court of Justice’s recent ruling, March 28, 2019 Case C-275\/2018, reaffirmed that tax nontaxable treatment must be granted even in the absence of a customs export declaration, provided the taxpayer proves with adequate evidence that the goods were sent out of the Union.<\/p>\n
As a reminder, the benefit granted to the exporter concerns exemption from tax for goods supplied and transported abroad. In fact, the crux turns out to be the suitability of the documentation required to prove that the export actually took place. Normally, customs authorities and tax agencies of EU countries require as the main document for proving the completion of the oparation, the customs bill. The issue is particularly sensitive given the interests of securing tax revenue and safeguarding the benefit accorded to the exporter. <\/p>\n
We remain available for any further discussion.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
The European Court of Justice’s recent ruling, March 28, 2019 Case C-275\/2018, reaffirmed that tax nontaxable treatment must be granted even in the absence of a customs export declaration, provided the taxpayer proves with adequate evidence that the goods were sent out of the Union.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4049","post","type-post","status-publish","format-standard","hentry","category-laws"],"yoast_head":"\n