Abstract
In this article, the author analyses the case law of the Court of Justice of the European Union on the application of the “economic” exemption for transportation services to export goods and why all legs of the transportation to export goods are exempt of VAT. She then reviews the Guideline of the VAT Committee, which surprisingly restricts the “economic” exemption to the transporter holding an export declaration. Different scenarios are discussed to illustrate the impact on the transportation sector and its customers and on the competitiveness of EU business in global trade, highlighting the need to remedy the guidance.
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