Határ Diszkont. No VAT exemption for administering VAT refunds of third country customers that transport purchased goods outside of the EU. Court of Justice

Judgment of the Court of Justice in the case Határ Diszkont. Article 1(2), Article 2(1)(c) and Article 78 of Council Directive 2006/112/EC must be interpreted as meaning that an activity of administering refunds of value added tax (VAT) which customers who are not resident in the European Union paid when purchasing goods which they subsequently transport outside the European Union constitutes a supply of services that is distinct from, and independent of, the corresponding exempt supply of goods and must, as such, be subject to VAT. Such a supply of services does not come under the exemption provided for ... Verder lezen? Log in om dit document te bekijken.Verder lezen?