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Case C-84/09: Judgment of the Court (Second Chamber) of 18 November 2010 (reference for a preliminary ruling from the Regeringsrätten — Sweden) — X v Skatteverket (VAT — Directive 2006/112/EC — Article 2, first paragraph of Article 20 and Article 138(1) — Intra-Community acquisition of a new sailing boat — Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination — Time-limit within which transport of goods to place of destination commences — Maximum duration of transport — Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof)
- CELEX number:
- 62009CA0084
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 18/11/2010
- Number of pages:
- 2
Judgment of the Court (Second Chamber) of 18 November 2010.
X v Skatteverket.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof.
Case C-84/09.
ECLI identifier: ECLI:EU:C:2010:693
- CELEX number:
- 62009CJ0084
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 18/11/2010
Opinion of Advocate General Kokott delivered on 6 May 2010.
X v Skatteverket.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof.
Case C-84/09.
ECLI identifier: ECLI:EU:C:2010:252
- CELEX number:
- 62009CC0084
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 06/05/2010
Case C-84/09: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 26 February 2009 — X v Skatteverket
- CELEX number:
- 62009CN0084
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 26/02/2009
- Number of pages:
- 1
Domain: All, CELEX number: 62009C?0084, Search language: English