Judgment of the Court (First Chamber) of 29 June 2017

‘L.Č.’ IK v Valsts ieņēmumu dienests

Request for a preliminary ruling from the Augstākā tiesa

Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning

Case C-288/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
11/08/2017 L.Č.
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2017:502		 29/06/2017 L.Č.
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:502		 29/06/2017 L.Č.
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
01/07/2016 L.Č.
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
          4.10.02.01.07.04 Exemptions on importation and exportation


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

  • 23/05/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

29/06/2017


References

Publication in the Official Journal

Judgment: OJ C 283 from 28.08.2017, p.9

Application: OJ C 260 from 18.07.2016, p.35

Name of the parties

L.Č.

Notes on Academic Writings

  1. Režek, Erika: Obdavčitev prevoznih storitev, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2017 n° 9 p.3-6 (SL)
  2. Winter, Matthias: Steuerbefreiung von Dienstleistungen in unmittelbarem Zusammenhang mit der Ausfuhr oder der Einfuhr von Gegenständen, Mehrwertsteuerrecht 2017 p.745-746 (DE)
  3. Prezelj, Tamara: (Ne)izključitev prevoza in DDV, Denar - Revija o davkih 2017 nº 477 p.18-20 (SL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Augstākā tiesa - Latvia

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

première chambre (Cour)

Judge-Rapporteur

Silva de Lapuerta

Advocate General

Sharpston

Language(s) of the Case

  • Latvian

Language(s) of the Opinion

    Information not available