Opinion of Advocate General Mengozzi in the case Enteco Baltic on the refusal of the exemption under Article 143(1)(d) of the VAT directive on imported goods, in circumstances where the goods were to be supplied to a taxable person but due to a change in circumstances the goods were transported to a different taxable person, with full disclosure to the tax authorities.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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