ECJ Sixth VAT Directive – Applicability – Community customs code – Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State – Processing of the goods under inward processing arrangements in the form of a system of suspension – Goods sold and placed once again under the customs warehousing procedure – Goods kept in the same customs warehouse during all the transactions – Supply of goods effected for consideration in national territory – Chargeable event for VAT
Judges:
A. Tizzano, P
Citations:
C-165/11, [2012] EUECJ C-165/11
Links:
European, VAT
Updated: 06 November 2022; Ref: scu.465981