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Document 62018CN0275

    Case C-275/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 April 2018 — Milan Vinš v Odvolací finanční ředitelství

    OJ C 221, 25.6.2018, p. 12–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    201806080411931432018/C 221/142752018CJC22120180625EN01ENINFO_JUDICIAL20180423121321

    Case C-275/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 April 2018 — Milan Vinš v Odvolací finanční ředitelství

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    C2212018EN1210120180423EN0014121132

    Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 April 2018 — Milan Vinš v Odvolací finanční ředitelství

    (Case C-275/18)

    2018/C 221/14Language of the case: Czech

    Referring court

    Nejvyšší správní soud

    Parties to the main proceedings

    Applicant: Milan Vinš

    Respondent: Odvolací finanční ředitelství

    Questions referred

    1.

    Is it permissible to render the right to a tax exemption from value added tax on the exportation of goods (Article 146 of Council Directive 2006/112/EC ( 1 ) of 28 November 2006 on the common system of value added tax) (‘the Directive’) conditional on the fact that the goods must first be placed under a particular customs procedure (§ 66 Zákona č. 235/2004 Sb., o dani z přidané hodnoty) (Paragraph 66 of Law No 235/2004 on Value Added Tax)?

    2.

    Is such national legislation sufficiently justifiable under Article 131 of the Directive as a condition for the purposes of preventing tax evasion, avoidance or abuse?

    ( 1 ) OJ 2006 L 347, p. 1.

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