17Mr Vinš appealed on a point of law to the referring court. In support of his appeal, he submits that, to satisfy the conditions laid down in Paragraph 66(1) of Law No 235/2004, what matters is the fact that the goods have left the territory of the European Union and, consequently, have actually been supplied to a third country. That can be demonstrated by a confirmation of the customs office or by other evidence, including documents issued by the postal services. Mr Vinš refers in this respect to the judgment of 19 December 2013, BDV Hungary Trading (C‑563/12, EU:C:2013:854), from which he concludes that the very condition of placing the goods under a customs procedure goes beyond what the Member States may require under Article 131 of the VAT Directive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.