Judgment of the Court (Grand Chamber) of 7 December 2010.
Criminal proceedings against R.
Reference for a preliminary ruling: Bundesgerichtshof - Germany.
Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.
Case C-285/09.
Reports of Cases
2010 I-12605
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2010:381 |
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Judgment
ECLI:EU:C:2010:742 |
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