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Document 62016CA0026
Case C-26/16
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
CASE BROUGHT
- Title
- Case C-26/16: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 18 January 2016 — Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
18/04/2016
PROCEEDINGS
- Title
- Opinion of Advocate General Mengozzi delivered on 1 February 2017. Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor. Case C-26/16.
- ECLI identifier
- ECLI:EU:C:2017:79
- Advocate General
- Mengozzi
01/02/2017
DECISION
- Title
- Judgment of the Court (Ninth Chamber) of 14 June 2017. Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor. Case C-26/16.
- ECLI identifier
- ECLI:EU:C:2017:453
- Judge-Rapporteur
- Jürimäe
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
14/06/2017
- Title
- Judgment of the Court (Ninth Chamber) of 14 June 2017. Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor. Case C-26/16.
- ECLI identifier
- ECLI:EU:C:2017:453
- Judge-Rapporteur
- Jürimäe
- Type of procedure
- Reference for a preliminary ruling
21/08/2017