Judgment of the Court (Tenth Chamber) of 11 July 2018

SIA‘E LATS’ v Valsts ieņēmumu dienests

Request for a preliminary ruling from the Augstākā tiesa

Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 311(1)(1) — Special arrangements for second-hand goods — Definition of ‘second-hand goods’ — Goods containing precious metals or precious stones resold by a trader — Processing of those goods after sale — Recovery of the precious metals or precious stones — Concept of ‘precious metals or precious stones’

Case C-154/17

Reports of Cases

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