The General Court’s judgment of 19 June 2026 (T‑444/25) clarifies the application of establishment-specific VAT exemptions within VAT groups. This is relevant for all taxable persons affected by a VAT exemption that imposes specific requirements on the entity providing the supply. The decision makes it clear that the crucial factor is who actually provides the supply. It is not possible to extend or transfer the exemption to other entities within the group. In this article, we explain the practical implications of this and where new audit and structuring requirements arise.

The EU is fundamentally reforming the customs treatment of low-value imports. From 1 July 2026, consignments of up to EUR 150 from third countries will be subject to a EUR 3 flat-rate customs duty. The Commission has now issued guidance, providing important clarification on scope, application and practical implications. Businesses engaged in e-commerce should act now: the new rules can create additional costs, increase compliance requirements and may significantly impact existing supply chains. Changes in logistics can significantly reduce costs.