Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Schoenimport 'Italmoda' Mariano Previti.

Should the national authorities and courts, on the basis of the law of the European Union, refuse to apply the exemption pertaining to an intra-Community supply, the right to the deduction of VAT in respect of the purchase of goods which, after the purchase, were dispatched to another Member State, or the refund of VAT pursuant to the application of the second sentence of Article 28b(A)(2) of the Sixth Directive, when, based on objective data, it has been established that there has been VAT evasion in respect of the goods concerned, and that the taxable person knew, or should have known, that it had participated therein, if national law does not make provision for the refusal of the exemption, the deduction or the refund under those circumstances?

No C-131/13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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