This case
involved a Polish freight forwarder seeking VAT exemption on small consignments
imported between private individuals in different EU member states.
The Polish tax authorities initially denied the exemption, leading the case to be escalated to the Polish administrative supreme court and ultimately referred to the Court of Justice of the European Union (CJEU).
The CJEU ruled that VAT exemptions for small consignments of a non-commercial nature sent from third countries to private individuals in a different member state are permissible.