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Document 62019CN0656
Case C-656/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Fifth Chamber) of 17 December 2020. BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion. Case C-656/19.
- ECLI identifier
- ECLI:EU:C:2020:1045
- Judge-Rapporteur
- Jarukaitis
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
17/12/2020
PROCEEDINGS
- Title
- Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 July 2020. BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá. Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion. Case C-656/19.
- ECLI identifier
- ECLI:EU:C:2020:599
- Advocate General
- Campos Sánchez-Bordona
16/07/2020
CASE BROUGHT
- Title
- Case C-656/19: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság — Hungary) lodged on 4 September 2019 — BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
23/03/2020