Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Łodzi (Poland) in the case Jagiełło.

Must Article 4(1) and (2) of Sixth Council Directive 77/388/EEC in conjunction with Article 5(1) thereof, be interpreted as meaning that a sale effected by a trader who, with the authorisation of another person, used the company name of that person to conceal its economic activity cannot be regarded as a supply of goods? Must Article 17 of Sixth Council Directive 77/388/EEC be interpreted as meaning that tax cannot be deducted from an invoice issued by a person who merely acted as a front for the sale of goods effected by another trader, without it being demonstrated that the acquirer was aware, or on the basis of objective factors could have foreseen, that the transaction in which he was participating was connected with fraud or other irregularities committed by the issuer of the invoice or a trader working with him?

C-33/13, 22 January 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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