Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Exemption from VAT – Article 86(1)(b) and Article 144 – Relief from duties on the importation of goods of negligible or non-commercial value – Exemption for the supply of services relating to the importation of goods – National regulations subjecting to VAT the cost of transporting documents and goods of negligible value despite their ancillary to non-taxable property
Citations:
C-273/16, [2017] EUECJ C-273/16, ECLI:EU:C:2017:733
Links:
Jurisdiction:
European
VAT
Updated: 21 January 2023; Ref: scu.597508