62024CJ0405_SUM
Case C‑405/24
L. s.c.
v
Dyrektor Krajowej Informacji Skarbowej
(Request for a preliminary ruling_from the Naczelny Sąd Administracyjny)
Judgment of the Court (Eighth Chamber) of 8 May 2025
(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)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions on importation – Small consignments of goods of a non-commercial character from third countries – Consignment sent by private persons to private persons residing in a Member State other than the Member State of importation – Exclusion from the exemption – Not permissible
(Council Directives 2006/79, Art. 1, and 2006/112, as amended by Directive 2009/69, Art. 143(1)(b))
(see paragraphs 32, 34, 37-40, operative part)
See the text of the decision.