New: Our employee posting platform ASD SPW 2.0 has arrived!  Learn more
Search
Close this search box.

European union – Only the owner of the goods can recover import VAT

Reading time: < 1 minute

As previously mentioned in our news article “United Kingdom – Only the owner of the goods can recover import VAT, it can be deduced from the general conditions for VAT deduction laid down in Directive 2006/112/EC that import VAT can only be recovered by the owner of the imported goods.

This principle has just been recalled by the Court of Justice of the European Union (EUCJ). In this case, the goods had been imported not by their owner, but by his reconditioning service provider.

Once repackaged, the goods were resold by their owner to European customers. The reconditionning service provider then attempted to deduct import VAT but was refused on the ground that he could not be regarded as having used the imported goods for the purposes of his own economic activity.

Source: Court of Justice of the European Union (in French)

ASD Group, your preferred expert contact in international development, VAT and international taxes, customs operations, social regulations and business strategy.

ASD Group works for you using the latest software technologies available and the advanced skills of our teams. Contact us for more information!

you might be interested in these articles

contact our experts

Do you want to know more about our offers?
Contact us and our experts will reply shortly.
Mini contact
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.