The decision of the case needed clarification from the Lithuanian STI, because it contradicted the Lithuanian legislation, regulating 0% VAT rate application to the transportation services, when these services are provided to the freight forwarder, i.e. not directly to exporter/importer of goods.

The STI clarified that the ECJ decision should be applied in a limited capacity. Therefore, 0% VAT rate may be applied to the transportation/additional transportation services if these services are directly related to import/export of goods, not only in case when these services are provided to the exporter/imported of such goods, but also when they are provided to freight forwarders (as a non-disclosed intermediaries).

The ECJ ruling could be found: