Judgment of the Court (First Chamber) of 6 April 2006.

EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.

Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.

Preliminary references - Sixth VAT Directive - Article 8(1)(a) and (b), the first paragraph of Article 28a(1)(a), Article 28b(A)(1) and the first paragraph of Article 28c(A)(a) -Intra-Community dispatch or transport of goods - Supplies - Intra-Community acquisition of goods - Chain transactions - Place of transaction.

Case C-245/04.

Reports of Cases

2006 I-03227