Request for a preliminary ruling from the Verwaltungsgerichtshof in the case Hans Bühler.

Is Article 141(c) of Directive 2006/112, on which the non-application of Article 41(1) of Directive 2006/112 depends, in accordance with Article 42 (in conjunction with Article 197) of Directive 2006/112, to be interpreted as meaning that the requirement laid down in that provision is not met where the taxable person is resident and identified for VAT purposes in the Member State from which the goods are dispatched or transported, even if that taxable person uses the VAT identification number of another Member State for that specific intra-Community acquisition? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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