ECJ Rules on Time Limits for Zero Rating Exports from the EU

16 January 2014

ECJ Rules on Time Limits for Zero Rating Exports from the EU

On 19 December the ECJ ruled that an EU Directive precludes national legislation giving rise to the loss of VAT exemption when goods intended for export outside of the EU have not left the EU within 3 months following the date of supply (BDV Hungary Trading Co (C-563/12)).
Other conditions have to be met to zero rate these supplies. If you have suffered VAT on these transactions simply because of exceeding the time limit then please contact us.

Browse Articles

By Category
Anti Dumping Classification Duty Relief General Origin Valuation
By Tag
By Date
2016 2015 2014 2013 2012 2011 2010 2009

Mailing List

To stay abreast of important news and announcements, join our monthly mailing list.


About Us

We established ITS back in 2001 on the principle of delivering clear and measurable value to the highest professional standards, something that I feel passionately about to this day.

Find out more

What We Do

We understand that you are having to do more with less resulting in long to-do lists, urgent deadlines and a growing pile of projects which could add value if you only had the time.

Find out more

Latest News

From the four building blocks (Origin, Classification, Valuation and Duty Reliefs) to Senior Accounting Officers and their responsibilities and the introduction of AEO.

Latest News