Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

Judgment of 5 Sept 2024

law://eu/cjeu/2023/c-344-23/para_44@2026-11-13

44According to settled case‑law in matters of VAT, which also applies in respect of customs duties, the terms used to specify the exemptions are to be interpreted strictly, since those exemptions constitute exceptions to the general principle that VAT is to be levied on all goods and services supplied for consideration by a taxable person (judgment of 19 July 2012, Lietuvos geležinkeliai, C‑250/11, EU:C:2012:496, paragraph 35 and the case-law cited).

Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

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