VAT – Exemptions – Transport Services Connected With The Export of Goods – Opinion
Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 146(1)(e) and 153 – Exemptions – Transport services connected with the export of goods – Proof that the goods have been exported outside EU territory – System established by the Customs Convention on the international transport of goods – TIR carnets
Citations:
C-495/17, [2018] EUECJ C-495/17 – O, ECLI:EU:C:2018:573
Links:
Jurisdiction:
European
VAT
Updated: 25 April 2022; Ref: scu.620004