Case C-26/16

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:: Communication published in the Official Journal

Summary

21/08/2017

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

14/06/2017

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

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