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Case C-271/06: Judgment of the Court (Fourth Chamber) of 21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Sixth VAT Directive — Article 15(2) — Exemption for supplies of goods for export to a destination outside the Community — Conditions for exemption not fulfilled — Proof of export falsified by the purchaser — Supplier acting with due commercial care)
- CELEX number:
- 62006CA0271
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/02/2008
- Number of pages:
- 1
Judgment of the Court (Fourth Chamber) of 21 February 2008.
Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care.
Case C-271/06.
ECLI identifier: ECLI:EU:C:2008:105
- CELEX number:
- 62006CJ0271
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 21/02/2008
Opinion of Mr Advocate General Mazák delivered on 25 October 2007.
Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care.
Case C-271/06.
ECLI identifier: ECLI:EU:C:2007:638
- CELEX number:
- 62006CC0271
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 25/10/2007
Domain: All, CELEX number: 62006C?0271, Search language: Slovenian