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Judgment of the Court (Fourth Chamber), 27 September 2012.
Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen.
Reference for a preliminary ruling from the Bundesfinanzhof.
Taxation — Value added tax — Supply of goods — Taxation of chain transactions — Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods.
Case C‑587/10.
ECLI identifier: ECLI:EU:C:2012:592
- CELEX number:
- 62010CJ0587
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 27/09/2012
Judgment of the Court (Grand Chamber) of 7 December 2010.
Criminal proceedings against R.
Reference for a preliminary ruling: Bundesgerichtshof - Germany.
Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.
Case C-285/09.
ECLI identifier: ECLI:EU:C:2010:742
- CELEX number:
- 62009CJ0285
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 07/12/2010
Judgment of the Court (Second Chamber) of 16 December 2010.
Euro Tyre Holding BV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Article 8(1)(a) and (b), Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28c(A)(a) - Exemption of supplies of goods dispatched or transported within the European Union - Successive supplies of the same goods giving rise to a single intra-Community dispatch or transport.
Case C-430/09.
ECLI identifier: ECLI:EU:C:2010:786
- CELEX number:
- 62009CJ0430
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 16/12/2010
Judgment of the Court (Third Chamber) of 22 April 2010.
Staatssecretaris van Financiën v X (C-536/08) and fiscale eenheid Facet BV / Facet Trading BV (C-539/08).
References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Article 17(2) and (3) - Article 28b(A)(2) - Right to deduction - Transitional arrangements for the taxation of trade between Member States - Place of the intra-Community acquisitions of goods.
Joined cases C-536/08 and C-539/08.
ECLI identifier: ECLI:EU:C:2010:217
- CELEX number:
- 62008CJ0536
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 22/04/2010
Domain: All, Case-Law directory code (new), 5th level: Transitional arrangements for the taxation of trade between Member States in the Sixth Directive, Search language: English