European Court of Justice (Fifth Chamber)

J.L. da Cruz Vilaça, President of the Chamber, E. Levits, A. Borg Barthet (Rapporteur), M. Berger and F. Biltgen, (Judges), Y. Bot, Advocate General

Judgment delivered 28 February 2018 (*)

Value added tax – Exemption with credit (in UK parlance, zero-rating) for exports of goods – Law of a member state (Poland) making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers – Directive 2006/112 (the Principal VAT Directive), art. 131, art. 146(1)(b), art. 147 and 273.

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