C-405/24L. s.c. v Dyrektor Krajowej Informacji Skarbowej

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation.

Tolker