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Document 62012CA0606
Joined Cases C-606/12 and C-607/12: Judgment of the Court (Seventh Chamber) of 6 March 2014 (requests for a preliminary ruling from the Commissione tributaria provinciale Genova (Italy)) — DresserRand SA v Agenzia delle Entrate Direzione Provinciale Ufficio Controlli (Request for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported)
Joined Cases C-606/12 and C-607/12: Judgment of the Court (Seventh Chamber) of 6 March 2014 (requests for a preliminary ruling from the Commissione tributaria provinciale Genova (Italy)) — DresserRand SA v Agenzia delle Entrate Direzione Provinciale Ufficio Controlli (Request for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported)
Joined Cases C-606/12 and C-607/12: Judgment of the Court (Seventh Chamber) of 6 March 2014 (requests for a preliminary ruling from the Commissione tributaria provinciale Genova (Italy)) — DresserRand SA v Agenzia delle Entrate Direzione Provinciale Ufficio Controlli (Request for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported)
OJ C 129, 28.4.2014, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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28.4.2014 |
EN |
Official Journal of the European Union |
C 129/5 |
Judgment of the Court (Seventh Chamber) of 6 March 2014 (requests for a preliminary ruling from the Commissione tributaria provinciale Genova (Italy)) — DresserRand SA v Agenzia delle Entrate Direzione Provinciale Ufficio Controlli
(Joined Cases C-606/12 and C-607/12) (1)
((Request for a preliminary ruling - Taxation - VAT - Directive 2006/112/EC - Article 17(2)(f) - Condition relating to the return of goods to the Member State from which they were initially dispatched or transported))
2014/C 129/06
Language of the case: Italian
Referring court
Commissione tributaria provinciale Genova
Parties to the main proceedings
Applicant: DresserRand SA
Defendant: Agenzia delle Entrate Direzione Provinciale Ufficio Controlli
Re:
Requests for a preliminary ruling — Commissione tributaria provinciale di Genova — Interpretation of Article 17(2)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Transfer to another Member State — ‘Work on the goods’ — Verifying the adaptability to other goods — Condition that the goods be returned to the Member State from which they were initially dispatched or transported — Possibility of treating the dispatch as constituting a transfer to another Member State in the case of dispatch to a Member State other than that from which they were sent
Operative part of the judgment
Article 17(2)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in order for the dispatch or transport of goods not to be classified as a transfer to another Member State, those goods, after the work on them has been carried out in the Member State in which dispatch or transport of the goods ends, must necessarily be returned to the taxable person in the Member State from which they were initially dispatched or transported.