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Articoli Correlati: VAT - Export transport

On 8 November 2018, the Court of Justice of the European Union, in the case C-495/17 stated concerning the tax authorities’ refusal to exempt from VAT various transport operations carried out for the export of goods to third countries. The applicant company, based in Romania, is an intermediary in the field of road freight transport services. Following a tax audit, a tax assessment notice was sent to the latter containing a VAT tax claim relating to seven road transport services related to exports of goods, including to Turkey, Georgia, Iraq and Ukraine. The Court judged that the exemption from VAT for transport services directly linked to exports of goods and for the provision of services by intermediaries involved in these transport services is not subject to the production by the debtor of the customs export declaration of affected assets. A TIR carnet validated by the customs authorities of the third country of destination of the goods, produced by the debtor, constitutes an element which, in principle, is to be duly taken into account by the competent authorities, unless the latter have specific reasons to doubt the authenticity or reliability of this document.