Judgment of the Court (Ninth Chamber) of 14 February 2019
Vetsch Int. Transporte GmbH v Zollamt Feldkirch Wolfurt
Request for a preliminary ruling from the Verwaltungsgerichtshof
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/CE — Article 143(1)(d) — Exemptions from VAT on importation — Imports followed by an intra-Community transfer — Subsequent intra-Community supply — Tax evasion — Refusal of the exemption — Conditions
Case C-531/17
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2018:677 |
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Judgment
ECLI:EU:C:2019:114 |
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