H&I 2026/274:Trading 4. Excise duty suspension and triangular transaction do not in themselves justify VAT exemption for first supply in chain transaction. General Court

H&I 2026/274

Trading 4. Excise duty suspension and triangular transaction do not in themselves justify VAT exemption for first supply in chain transaction. General Court

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the General Court in the case Trading 4. Article 138(1) of Council Directive 2006/112/EC, read in conjunction with Article 141 and Article 197(1) thereof, must be interpreted as meaning that the circumstances that (i) a supply of goods which are subject to excise duty is made under an excise duty suspension arrangement, (ii) it is established that, in the context of a triangular transaction, the taxable person registered for VAT in the third Member State is liable for payment of VAT, and (iii) it is proved that the goods actually left the first Member State and that ... Verder lezen? Log in om dit document te bekijken.

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