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KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Our case of the week

In KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Case C-276/18 (6 February 2020) Advocate General (AG) Sharpston gave her opinion on the tests for national courts to determine whether the VAT distance sales rules for goods are dispatched or transported ‘by or on behalf of the supplier’.

In this case a Polish company K1 supplied pet food to customers in Hungary via its website. K1 did not itself provide the transportation of the goods from Poland; however it offered customers the option of having the goods delivered by a separate company K2. The owners of K1 and K2 were brothers. Payment for both the goods and transport was made by the customer to K2 (or to K2 via its subcontractors); K2 would then forward the goods element of the payment to K1.

K1 had made a ‘binding inquiry’...

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