Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Article 2 (1) (b) – Intra-Community acquisition of goods – Article 20 – Obtaining the power to dispose of goods as an owner – Chain purchase and resale of goods with a single intra-community transport – Possibility of taking decisions likely to affect the legal situation of the good – Charging of transport – Transport under excise duty suspension regime – Effect over time of interpretation stops
Citations:
C-401/18, [2020] EUECJ C-401/18, ECLI:EU:C:2020:295, [2019] EUECJ C-401/18_O
Links:
Jurisdiction:
European
VAT
Updated: 25 October 2022; Ref: scu.660126