Judgment of the Court (First Chamber), 18 December 2014

Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën

Requests for preliminary ruling from the Hoge Raad der Nederlanden

References for a preliminary ruling — VAT — Sixth Directive — Transitional arrangements for trade between Member States — Goods dispatched or transported within the Community — Tax evasion carried out in the Member State of arrival — Evasion taken into account in the Member State of dispatch — Refusal of the benefit of rights to deduction, exemption or refund — Absence of provisions in national law

Joined Cases C‑131/13, C‑163/13 and C‑164/13

Reports of Cases

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