Request for a preliminary ruling from the Kúria (Hungary) in the case BDV Hungary Trading.

May Article 15 of the Sixth Council Directive and Article 146 of Council Directive 2006/112/EC be interpreted as meaning that the transport outside Community territory of goods intended for export must take place within a defined period in order to qualify as an exempt supply of goods for export?

Kúria, C-563/12, 5 December 2012

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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