Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas in the case Toridas.

Must Articles 138(1), 140(a) and/or 141 of Council Directive 2006/112/EC, read, inter alia, in conjunction with Articles 33 and 40 thereof, be interpreted as meaning that, in circumstances such as those here at issue (in the main proceedings), the supply of goods by a taxable person who is established in the first Member State must be exempt under those provisions in the case where, before that supply transaction is entered into, the purchaser (that is to say, the person identified as being a taxable person in the second Member State) expresses an intention to sell the goods immediately, before transporting them from the first Member State, to a taxable person established in a third Member State, for whom those goods are transported (dispatched) to that third Member State? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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