Emag Handel Eder (Taxation): ECJ 6 Apr 2006

ECJ Preliminary references – Sixth VAT Directive – Article 8(1)(a) and (b), the first paragraph of Article 28a(1)(a), Article 28b(A)(1) and the first paragraph of Article 28cA)(a) – Intra-Community dispatch or transport of goods – Supplies – Intra-Community acquisition of goods – Chain transactions – Place of transaction.

Citations:

C-245/04, [2006] EUECJ C-245/04

Links:

Bailii

European, VAT

Updated: 05 July 2022; Ref: scu.240145