{"id":3233,"date":"2025-10-14T07:29:32","date_gmt":"2025-10-14T05:29:32","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3233"},"modified":"2025-10-14T07:29:32","modified_gmt":"2025-10-14T05:29:32","slug":"vat-exemption-for-intra-community-supply-followed-by-export-outside-the-eu","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/vat-exemption-for-intra-community-supply-followed-by-export-outside-the-eu\/","title":{"rendered":"VAT Exemption for Intra-Community Supply Followed by Export Outside the EU"},"content":{"rendered":"<p data-start=\"1614\" data-end=\"1959\">The Court of Justice of the European Union (CJEU), in judgment C-602\/24 of 1 August 2025, clarified that a supply of goods initially declared as an intra-Community supply but subsequently exported outside the EU without the supplier\u2019s knowledge remains exempt from VAT, provided that the exit from the EU customs territory can be 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