The CJEU decision in KrakVet Marek Batko sp.k. (C-276/18) reveals the fracturednature of the EU VAT system.The issue was whether a Polish supplier of goods by distance selling should paytax in the recipient country (Hungary) or in Poland, where the goods started ontheir journey. The company had used the approach of offering the customer achoice to appoint their own carrier, or to use the recommended carrier of thesupplier. This approach will be closed down with effect from January 2021, but inthe meantime, it is theoretically possible to apply it.
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