Judgment of the Court (Fifth Chamber) of 17 December 2020
BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion
Case C-656/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2020:599 |
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Judgment
ECLI:EU:C:2020:1045 |
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