OrbitaxCJEU Holds Transport Services Not Supplied Directly to the Consignor or the Consignee are Not Eligible for VAT Exemption
|Approved Changes|European Union-Latvia
On 29 June 2017, a judgment of the Court of Justice of the European Union (CJEU) was published concerning whether transport services are eligible for a value added tax (VAT) exemption under Council Directive 2006/112/EC on the common system of VAT when not directly supplied to a consignor or consignee. The case involved the transport of goods from Latvia to Belarus, with Atek SIA acting as the…
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