Euro Tyre BV – Sucursal em Portugal v Autoridade Tributaria e Aduaneira: ECJ 9 Feb 2017

(Judgment) Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Articles 131 and 138 – Preconditions for the exemption of an intra-Community supply – VAT Information Exchange System (VIES) – Purchaser’s failure to register – Refusal to grant the exemption – Whether permissible

Citations:

ECLI:EU:C:2017:106, [2017] EUECJ C-21/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 29 January 2022; Ref: scu.573933