Language of document :

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)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Milan Vinš

Respondent: Odvolací finanční ředitelství

Questions referred

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)?

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.