EAT (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Sixth Directive – Article 28cA)(a) and (d) – Transfer of goods within the European Union – Right to an exemption – Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination – No specific evidence of tax evasion – Refusal to grant the exemption – Whether permissible
ECLI:EU:C:2016:791, [2016] EUECJ C-24/15
Bailii
European
VAT
Updated: 24 January 2022; Ref: scu.570376