Judgment of the Court (Ninth Chamber) of 9 February 2017
Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Articles 131 and 138 — Preconditions for the exemption of an intra-Community supply — VAT Information Exchange System (VIES) — Purchaser’s failure to register — Refusal to grant the exemption — Whether permissible
Case C-21/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2017:106 |
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