The CJEU reaffirmed that substantive VAT exemption conditions prevail over formalities, with three 2025 judgments clarifying that missing Article 45a documents, incomplete export paperwork, or absent customs steps do not automatically deny exemptions if fraud is absent. The rulings reinforce fiscal neutrality and outline narrow exceptions where formal non‑compliance can defeat an exemption.
On 13 November 2025, the CJEU ruled that failure to provide the specific Article 45a documents does not automatically preclude the VAT exemption if substantive conditions are met; authorities must assess all evidence.
In the W. sp. z o.o. case (12 June 2025), the CJEU held that the export exemption applies if the export is proven, even if the correct export documents are missing, provided there is no fraud.
In Palmstråle (12 June 2025), the CJEU ruled that non‑compliance with formal customs steps does not defeat the re‑importation exemption under Article 143(1)(e) of the VAT Directive, absent fraud.
The CJEU identified two exceptions: (i) the failure prevents conclusive proof that substantive conditions are met, and (ii) the taxpayer intentionally participates in tax fraud.
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Pagero · 3 days ago
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