Reports of Cases

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

Subject-matter

Request for a preliminary ruling – Commissione tributaria provinciale di Genova – Interpretation of Article 17(2)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Transfer to another Member State – Notion of ‘work on the goods’ – Activity of verifying adaptability to other goods – Condition that the goods be returned to the Member State from which they were initially dispatched or transported – Possibility of treating the dispatch as constituting a transfer to another Member State in the case of dispatch to a Member State other than that from which they were sent

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 267 : paragraph 34
• Directive 2006/112 : paragraph 28
• Directive 2006/112 -A14 : paragraphs 3, 19
• Directive 2006/112 -A17 : paragraphs 4, 22
• Directive 2006/112 -A17P1 : paragraphs 20, 21, 26
• Directive 2006/112 -A17P2 : paragraphs 26, 27
• Directive 2006/112 -A17P2LF : paragraphs 1, 17, 23 - 38
• Directive 2006/112 -A20 : paragraphs 5, 19
• Directive 2006/112 -A21 : paragraphs 6, 20
• Court of Justice - Judgment C -297/88 : paragraph 34
• Court of Justice - Judgment C -64/06 : paragraph 34
• Court of Justice - Judgment C -536/08 : paragraph 28
• Court of Justice - Judgment C -84/09 : paragraph 28
• Court of Justice - Judgment C -169/12 : paragraph 27

Operative part

• Interprets : Directive 2006/112 -A17P2LF

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 24/12/2012

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

06/03/2014

References

Publication in the Official Journal

Judgment: OJ C 129 from 28.04.2014, p.5

Application: OJ C 101 from 06.04.2013, p.7

Name of the parties

Dresser-Rand

Notes on Academic Writings

Information not available

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Commissione tributaria provinciale di Genova - Italy

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

decreto-legge 1993 n° 331, art. 38, comma 3, lettera b e comma 5, lettera a decreto del Presidente della Repubblica 26/10/1972 n° 633, art. 8, comma 2

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

septième chambre (Cour)

Judge-Rapporteur

da Cruz Vilaça

Advocate General

Kokott

Language(s) of the Case

• Italian
  

Language(s) of the Opinion

Information not available