Reference for a preliminary ruling from the Hoge Raad der Nederlanden by order of that court of 22 April 2005 in case of Twoh International BV v Inspecteur van de Belastingdienst

(Case C-184/05)

(2005/C 217/49)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad der Nederlanden (Netherlands) of 22 April 2005, received at the Court Registry on 25 April 2005, for a preliminary ruling in the proceedings between Twoh International BV and Inspecteur van de Belastingdienst on the following question:

Is Article 28c A (a) of the Sixth Directive (1) — in conjunction with the mutual assistance directive (2) and the Regulation (3) — to be interpreted as meaning that, if no relevant information has been provided voluntarily by the Member State of arrival, the Member State of the dispatch or transport of the goods must request the alleged Member State of arrival of those goods to provide information and must take the results of that request into account when examining the evidence of the dispatch or transport of the goods?

(1)  Council Directive 77/388/EEC of 17 May 1977 (OJ L 145, p. 1).

(2)  Council Directive 77/799/EEC of 19 December 1977 (OJ L 336, p. 15), as amended by Directive 92/12/EEC (OJ L 76, p. 1).

(3)  Council Regulation (EEC) No 218/92 of 27 January 1992 (OJ L 24, p. 1).