- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-405/24, L (Non-commercial small consignments): Judgment of the Court (Eighth Chamber) of 8 May 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – L. s.c. v Dyrektor Krajowej Informacji Skarbowej (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)
ECLI:EU:UNKNOWN:62024CA0405
62024CA0405
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C series
—
C/2025/3388
30.6.2025
(Case C-405/24,
L (Non-commercial small consignments))
(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)
(C/2025/3388)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: L. s.c.
Defendant: Dyrektor Krajowej Informacji Skarbowej
Interested party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Article 143(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/69/EC of 25 June 2009, and Article 1 of Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries
must be interpreted as precluding legislation of a Member State which excludes from the exemption from VAT provided for in those provisions small consignments of a non-commercial character sent from a third country by private persons to private persons residing in another Member State.
—
OJ C C/2024/5302.
—
ELI: http://data.europa.eu/eli/C/2025/3388/oj
ISSN 1977-091X (electronic edition)
—