Judgment of the Court (Ninth Chamber) of 9 February 2017

Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira

Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)

Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Articles 131 and 138 — Preconditions for the exemption of an intra-Community supply — VAT Information Exchange System (VIES) — Purchaser’s failure to register — Refusal to grant the exemption — Whether permissible

Case C-21/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
17/03/2017 Euro Tyre
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2017:106		 09/02/2017 Euro Tyre
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:106		 09/02/2017 Euro Tyre
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
18/03/2016 Euro Tyre
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.03 Exemptions for intra-Community transactions


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 15/01/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

09/02/2017


References

Publication in the Official Journal

Judgment: OJ C 104 from 03.04.2017, p.21

Application: OJ C 118 from 04.04.2016, p.11

Name of the parties

Euro Tyre

Notes on Academic Writings

  1. Grube, Friederike: Grundsätzlich keine Versagung der materiell erfüllten Steuerbefreiung für innergemeinschaftliche Lieferungen bei Nichtbefolgen formeller Anforderungen - Euro Tyre BV, Mehrwertsteuerrecht 2017 p.239-240 (DE)
  2. Prezelj, Tamara: Dobave blaga znotraj EU, Denar - Revija o davkih 2017 nº 470 p.12-15 (SL)
  3. Petauer, Boštjan: Oprostitev v primeru znotrajskupnostne dobave, ko pridobitelj nima ID za pridobitve blaga in ni vpisan v sistem VIES, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2017 n° 3 p.18-21 (SL)
  4. Cazet, Safia: Droit à déduction de la TVA, Europe 2017 Avril nº 04 p.29-30 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD) - Portugal

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

Neuvième chambre (Cour)

Judge-Rapporteur

Jürimäe

Advocate General

Mengozzi

Language(s) of the Case

  • Portuguese

Language(s) of the Opinion

    Information not available