ECJ (Judgment Of The Court) Reference for a preliminary ruling – Value added tax – Sixth Directive 77/388/EEC – Directive 2006/112/EC – Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs – Obligation to physically place the goods in the warehouse – Non-compliance – Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism
A. Borg Barthet, P
C-272/13, [2014] EUECJ C-272/13, ECLI:EU:C:2014:2091
Bailii
Sixth Directive 77/388/EEC, Directive 2006/112/EC
European
VAT
Updated: 17 December 2021; Ref: scu.534447