Case C-414/17

DECISION

Title: Judgment of the Court (Fourth Chamber) of 19 December 2018. AREX CZ a.s. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase. Case C-414/17.
ECLI identifier: ECLI:EU:C:2018:1027
Judge-Rapporteur: Jürimäe
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

18/02/2019

Title: Judgment of the Court (Fourth Chamber) of 19 December 2018. AREX CZ a.s. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase. Case C-414/17.
ECLI identifier: ECLI:EU:C:2018:1027
Judge-Rapporteur: Jürimäe
Type of procedure: Reference for a preliminary ruling

19/12/2018

Title: Opinion of Advocate General Kokott delivered on 25 July 2018. AREX CZ a.s. v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase. Case C-414/17.
ECLI identifier: ECLI:EU:C:2018:624
Advocate General: Kokott

25/07/2018

Title: Case C-414/17: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 10 July 2017 — Arex CZ a.s. v Odvolací finanční ředitelství

11/09/2017