29According to the Court’s case-law, there are only two situations in which the failure to meet a formal requirement may result in the loss of entitlement to an exemption from VAT (judgments of 8 November 2018, Cartrans Spedition, C‑495/17, EU:C:2018:887, paragraph 40, and of 28 March 2019, Vinš, C‑275/18, EU:C:2019:265, paragraph 32).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.