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Case C-285/09: Judgment of the Court (Grand Chamber) of 7 December 2010 (reference for a preliminary ruling from the Bundesgerichtshof — Germany) — Criminal proceedings against R. (Sixth VAT Directive — Article 28c(A)(a) — Evasion of VAT — Refusal to grant an exemption of VAT on intra-Community supplies of goods — Vendor’s active participation in the fraud — Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse)
- CELEX number:
- 62009CA0285
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 07/12/2010
- Number of pages:
- 1
Judgment of the Court (Grand Chamber) of 7 December 2010.
Criminal proceedings against R.
Reference for a preliminary ruling: Bundesgerichtshof - Germany.
Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.
Case C-285/09.
ECLI identifier: ECLI:EU:C:2010:742
- CELEX number:
- 62009CJ0285
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 07/12/2010
Opinion of Mr Advocate General Cruz Villalón delivered on 29 June 2010.
Criminal proceedings against R.
Reference for a preliminary ruling: Bundesgerichtshof - Germany.
Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.
Case C-285/09.
ECLI identifier: ECLI:EU:C:2010:381
- CELEX number:
- 62009CC0285
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 29/06/2010
Case C-285/09: Reference for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 July 2009 — Criminal proceedings against R
- CELEX number:
- 62009CN0285
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 24/07/2009
- Number of pages:
- 1
Domain: All, CELEX number: 62009C?0285, Search language: Bulgarian