Judgment of the Court (Fourth Chamber) of 20 October 2016
Josef Plöckl v Finanzamt Schrobenhausen
Request for a preliminary ruling from the Finanzgericht München
Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Article 28c(A)(a) and (d) — Transfer of goods within the European Union — Right to an exemption — Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination — No specific evidence of tax evasion — Refusal to grant the exemption — Whether permissible
Case C-24/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2016:204 |
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Judgment
ECLI:EU:C:2016:791 |
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