Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Santogal M-Comércio e Reparação de Automóveis.

Is it contrary to Article 138[2](a) of Council Directive 2006/112/EC for provisions of national law to require, for the grant of exemption from VAT on the supply for consideration of new means of transport, transported by the purchaser from national territory to another Member State, the purchaser to be established or domiciled in that Member State? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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