The decision
of the case needed clarification from the Lithuanian STI, because it
contradicted the Lithuanian legislation, regulating 0% VAT rate application to the
transportation services, when these services are provided to the freight
forwarder, i.e. not directly to exporter/importer of goods.
The
STI clarified that the ECJ decision should be applied in a limited capacity.
Therefore, 0% VAT rate may be applied to the transportation/additional
transportation services if these services are directly related to import/export
of goods, not only in case when these services are provided to the exporter/imported
of such goods, but also when they are provided to freight forwarders (as a
non-disclosed intermediaries).
The
ECJ ruling could be found:
http://curia.europa.eu/juris/document/document.jsf?text=&docid=192246&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=307857
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