On 14/02/2019, the ECJ ruled on VAT reference C-531/17*.

According to the Court the exemption from import VAT may not be refused in respect of an importer designated or recognised as liable for payment of that tax in a situation, in which, first, the recipient of the intra-Community transfer of goods effected after that import commits tax evasion in connection with a transaction which is subsequent to that transfer and is not linked to that transfer and, secondly, there is no evidence to support the conclusion that the importer knew or ought to have known that that subsequent transaction entailed tax evasion on the part of the recipient.

 

*All ECJ rulings should be read in the concrete context.