ECJ Opinion – Taxation – VAT – Article 8, paragraph 1 a), first sentence, of the Sixth Directive 77/388/EEC – Place of delivery of goods if shipping or transportation – Moment where the shipping destination the purchaser takes his departure in case of interruption for changing the object in the Member State of the purchaser – Article 28 bis, paragraphs 5, 6 and 7 of Directive 77/388/EEC – Transfer and assignment intra a well – Article 28c, Part A, a) of the Sixth Directive 77/388/EEC – Exempt intra-Community deliveries
Mme Juliane Kokott AG
C-446/13, [2014] EUECJ C-446/13 – O, ECLI: EU: C: 2014:2047, [2014] EUECJ C-446/13
Bailii, Bailii
Sixth Directive 77/388/EEC
European, VAT
Updated: 16 December 2021; Ref: scu.533832
