ECJ Article 22(8) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Directive 91/680 supplementing the common system of value added tax and amending Directive 77/388 with a view to the abolition of fiscal frontiers, must be interpreted as not precluding a national rule requiring accompanying documents to be drawn up in respect of goods transported within the confines of the Member State concerned.
The complete and exhaustive harmonization of the formalities which the Member States may impose on internal transactions for the correct collection of value added tax and for the prevention of evasion has not yet been carried out by the Community legislature and the latter, when laying down the rule that internal transactions and those between Member States should be treated equally, did not intend to prohibit a Member State from imposing formalities which are stricter on internal transactions than those applying to intra-Community trade.
Citations:
C-217/94, [1996] EUECJ C-217/94
Links:
European, VAT
Updated: 03 June 2022; Ref: scu.161402