Judgment of the Court (Second Chamber), 19 July 2012

Ainārs Rēdlihs v Valsts ieņēmumu dienests

Reference for a preliminary ruling from the Augstākās tiesas Senāts

Sixth VAT Directive – Directive 2006/112/EC — Concept of ‘economic activity’ — Supplies of timber in order to alleviate the damage caused by a storm — Reverse charge procedure — Failure to register in the register of taxable persons — Fine — Principle of proportionality

Case C‑263/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)