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Case C-125/24, Palmstråle: Judgment of the Court (Sixth Chamber) of 12 June 2025 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – AA v Allmänna ombudet hos Tullverket (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred)
ECLI:EU:UNKNOWN:62024CA0125
62024CA0125
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Official Journal of the European Union
C series
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C/2025/4127
(Case C-125/24,
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - VAT exemption - Article 143(1)(e) - Reimportation of goods - Condition relating to exemption from customs duty on the importation of returned goods - Regulation (EU) No 952/2013 - Article 86(6) and Article 203 - Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation - Cases where such a debt is incurred)
(C/2025/4127)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: AA
Defendant: Allmänna ombudet hos Tullverket
Operative part of the judgment
Article 143(1)(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and Article 86(6) and Article 203 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
must be interpreted as meaning that, except where there is an attempt at deception, non-compliance with formal obligations such as the presentation of goods to customs provided for in Article 139(1)(a) of that regulation and the declaration for release for free circulation provided for in Article 203 of that regulation does not preclude the entitlement to the VAT exemption provided for in Article 143(1)(e) of that directive in respect of the reimportation into the territory of the European Union of goods in the state in which they were exported.
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(1) OJ C, C/2024/2599.
(2) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
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ELI: http://data.europa.eu/eli/C/2025/4127/oj
ISSN 1977-091X (electronic edition)
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