Judgment of the Court (Fourth Chamber) of 23 April 2020
Herst s.r.o. v Odvolací finanční ředitelství
Request for a preliminary ruling from the Krajský soud v Praze
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(b) — Intra-Community acquisition of goods — Article 20 — Acquisition of the right to dispose of goods as owner — Chain of transactions for the purchase and resale of goods with a single intra-Community transport — Right to take decisions capable of affecting the legal situation of property — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Temporal effect of judgments by way of interpretation
Case C-401/18
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
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Opinion
ECLI:EU:C:2019:834 |
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Judgment
ECLI:EU:C:2020:295 |
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