H&I 2018/255
Firma Hans Bühler. Intra-Community chain transactions. VAT identification number. Court of Justice
CJ 19-04-2018, C-580/16 (Uitspraak) (Firma Hans Bühler)
- Instantie
Court of Justice of the European Union
- Datum
19 april 2018
- Zaaknummer
C-580/16
- Roepnaam
Firma Hans Bühler
- Vakgebied(en)
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
Omzetbelasting / Intracommunautaire transactie
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 19‑04‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 17‑11‑2016
Essentie
Firma Hans Bühler. Intra-Community chain transactions. VAT identification number. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Firma Hans Bühler. Article 141(c) of Council Directive 2006/112/EC must be interpreted as meaning that the requirement laid down in that provision is met where the taxable person is resident and identified for VAT purposes in the Member State from which the goods are dispatched or transported, but that that taxable person uses the VAT identification number of another Member State for that specific intra-Community acquisition. Articles 42 and 265 of Directive 2006/112 must be ... Verder lezen? Log in om dit document te bekijken.