The protection of legitimate expectation in customs procedure 42 (VC 42), more precisely in the context of the tax exemption of intra-community subsequent deliveries according to Art 143(1)(d) and (2) VAT Directive in conjunction with § 6 para 3 Austrian VAT Act, is of paramount importance when a freight forwarder is involved as an indirect representative of the importer. A recent decision by the Austrian Federal Fiscal Court (BFG 25. 5. 2021, RV/6200001/2017) implemented CJEU case law on VC 42. Ulrich Schrömbges takes a closer look.
