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


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
22/03/2019 Vetsch Int. Transporte
Judgment
ECLI:EU:C:2019:114
14/02/2019 Vetsch Int. Transporte
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2018:677
06/09/2018 Vetsch Int. Transporte
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
17/11/2017 Vetsch Int. Transporte
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.04 Exemptions on importation and exportation


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 08/09/2017

Date of the Opinion

  • 06/09/2018

Date of the hearing

Information not available

Date of delivery

14/02/2019


References

Publication in the Official Journal

Judgment: OJ C 131 from 08.04.2019, p.8

Application: OJ C 412 from 04.12.2017, p.15

Name of the parties

Vetsch Int. Transporte

Notes on Academic Writings

  1. Pollak, Christina: Kommt es zu einem Paradigmenwechsel bei der Gesamtschuldnerhaftung des gutgläubigen indirekten Vertreters im "Zollverfahren 42" ?, Ecolex 2019 N°1 p.81-82 (DE)
  2. Nieskens, Hans: ››› Steuerbefreite Einfuhr im Verfahren VC 42, EU-Umsatz-Steuerberater 2019 p.52-54 (DE)
  3. Strömbges, Ulrich: Zur Anwendung der Betrugsbekämfungsklausel auf die Steuerbefreiung der innergemeinschaftlichen Anschlussverbringung, Mehrwertsteuerrecht 2019 p.444-448 (DE)
  4. Cazet, Safia: Fiscalité - Fraude à la TVA, Europe 2019, Avril nº 4, Comm. 162 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Verwaltungsgerichtshof - Austria

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 - UStG 1994), article 6, paragraphe 3 article 7 article 3

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling
  • Reference for a preliminary ruling : dismissal on grounds of inadmissibility

Formation of the Court

neuvième chambre (Cour)

Judge-Rapporteur

Jürimäe

Advocate General

Kokott

Language(s) of the Case

  • German

Language(s) of the Opinion

  • German